Who is Liable to get Registered under GST?
- Any business involved in the supply of goods whose turnover in a financial year exceeds Rs.40 lakhs for Normal Category states (Rs.20 lakhs for Special Category states)*
- Any business involved in the supply of services whose turnover in a financial year exceeds Rs.20 lakhs for Normal Category states (Rs.10 lakhs for Special Category states)
- Every person who is registered under an earlier law (i.e., Excise, VAT, Service Tax etc.) needs to register under GST, too.
- When a business which is registered has been transferred to someone/demerged, the transferee shall take registration with effect from the date of transfer.
- A person making inter-state supplies
- Casual taxable person (see below)
- Non-Resident taxable person (see below)
- Agents of a supplier
- Those paying tax under the reverse charge mechanism
- Input service distributor (see below)
- e-Commerce operator or aggregator*
- Person who supplies via e-commerce aggregator
- Person supplying online information and database access or retrieval (OIDAR) services from a place outside India to a person in India, other than a registered taxable person
Note: If your turnover is supply of only exempted goods/services which are exempt under GST, this clause does not apply.
*Some Normal Category states have chosen to continue with the existing limit of Rs.20 lakh, and some Special Category states have opted for an increased limit of Rs.40 lakh.
