When Required

If you meet any of the conditions listed below, you should obtain GST registration within 30 days. [GST is expected to apply from 1st July 2017]:

  • Your turnover in a financial year exceeds Rs 20lakhs (Rs 10 lakhs for Special category states).
    • If your turnover includes supply of only those goods/services which are exempt under GST, this clause does not apply.
      • To test this threshold, your turnover should include aggregate value of all taxable supplies, exempt supplies, export of goods and/or services and inter-state supplies of a person having the same PAN
  • Every person who is registered under an earlier law will take registration under GST too.
  • Where a business which is registered has been transferred to someone, the transferee shall take registration with effect from the date of transfer.
  • Anyone who makes inter-state supply of goods and/or services.
  • Casual taxable person (see below)
  • Non-Resident taxable person (see below)
  • Agents of a supplier
  • Those paying tax under reverse charge mechanism
  • Input service distributor
  • E-commerce operator or aggregator
  • Person who supplies via e-commerce aggregator
  • Person  supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Other notable points regarding registration

  • A person with multiple business verticals in a state may obtain a separate registration for each business vertical.
  • PAN is mandatory to apply for GST registration (except for non-resident person who can get GST registration on the basis of other documents)
  • registration which has been rejected under CGST Act/SGST Act shall also stand rejected for the purpose of SGST/CGST act.

Who is a ‘casual taxable person?

If you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but where you don’t have a fixed place of business. As per GST, you will be treated as a casual taxable person.

Who is a non-resident taxable person?

When you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but you don’t have a fixed place of business in India. As per GST, you will be treated as a non-resident taxable person.

Here are the rules for registration for these persons-

  • Registration shall be valid for 90 days.
  • It can be further extended by 90 days.
  • An advance deposit of tax liability for the period of registration must be made. Additional tax must be deposited if extension of registration is sought.
  • This tax deposited shall be used like ‘input credit’.

Exemption from GST Registration:

The following shall not be required to obtain registration and will be allotted a UIN (Unique Identification Number) instead. They can receive refund of taxes on notified supplies of goods/services received by them:

  • Any specialised agency of UNO (United Nations Organisation) or any multilateral financial institution and organisation notified under the United Nations Act, 1947
  • Consulate or Embassy of foreign countries
  • Any other person notified by the Board/Commissioner
  • The central government or state government may be based on the recommendation of the GST council, notify exemption from registration to specific persons.

Please Click here to Register GST