Who are liable for GST registration - Tax Rupees
1- Any individual/organization/business engaged in supply of goods, whose aggregate turnover in previous financial year exceeds Rs 40 lakhs for normal category state. The threshold limit for GST registration is Rs.20 lakh for special category states such as Assam, Himachal Pradesh, Jharkhand, Manipur, Mizoram, Uttarakhand, Meghalaya, Nagaland, and Tripura etc.
2- Any individual/organization/business engaged in supply of services with aggregate turnover in previous financial year is more than 20lakh for normal category state. The threshold limit for GST registration is Rs.10 lakh for special category states.
3- Any individual/organization/business providing interstate Services must obtain GST registration if their annual turnover is more than Manipur, Mizoram, Nagaland and Tripura). Any individual organization/business supplying goods from one to another must registered for GST irrespective of their turnover.
4- Any individual who occasionally supplies goods and/or service in a territory where GST is applicable, through a temporary stall or shop. As per GST act such a person will be treated as a casual taxable person. Cascual taxable must apply for GST registration irrespective of their annual aggregate turnover. However casual taxable person making supplies of specified handicraft goods head not take compulsory registration and are entitled to the threshold exemption of up to Rs20 lakh.
5- Any individual/organization/business supplying goods and services through e-commerce platform must apply for GST registration irrespective of their turnover.
6- All e-commerce operators or aggregator are liable for GST registration if their total sale is more than Rs 20 lakh (Rs 10lakh in case of special category states such as Mizoram, Manipur, Nagaland and Tripura).
7- Any individual/Organization/business that was registered under the previous taxation system or Pre-GST law (i.e. excise, VAT or Service tax etc.) needs to register under GST.
8- Individual who reside outside India but occasionally supply goods or services as agents, principals, or in other capacities, to an Indian resident are liable to file for GST registration under Non-resident taxable person category.
9- A registered person, who receives goods and services from an un-registered person, will be liable to pay tax on such receipt of supply.
10- When a registered business is transferred to someone/demerged, the transferee or successor as the case may be, shall be liable to obtain GST registration with effect from the date of transfer or successions.
11- Input service distributor and agents of a dealer/supplier.
12- Individuals/organizations/business who are paying taxes under the reverse charge mechanism (RCM) are liable for GST registration under reverse charge mechanism, the liability to pay GST will lie on the recipient of the taxable goods/services instead pf the supplier.
13- Companies/organizations with an annual turnover of up to Rs.1 crore are liable for registering under composition scheme. Under this scheme complies/organization are required to pay a fixed amount of GST irrespective of their actual turnover.
14- Any individual/organization/business is required to obtain separate GST registration for every state in which he has a business establishment whether by the same name or a different name.