Goods & Service Tax

Annual aggregate turnover from operation is more than Rs. 20 lacs.

Annual Turnover over Rs 10 lacs for States- Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

GST registration is compulsory/mandatory in following cases (irrespective of its turnover):

  • Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit
  • Having multiple business verticals in one state – business units even though registered with the same name and under the same PAN will have to apply for separate registration for each such unit within the same
  • Having operations in multiple states- Every person will have to obtain a separate registration for every state in which he has a business establishment whether by same name or a different Even if person is having same PAN number and has operations in different states, every operational unit will have to apply for separate registration.
  • Required to pay tax under Reverse Charge
  • Required to deduct tax at source
  • Agents of a supplier
  • Making any Inter-State taxable supply
  • 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
  • E-commerce Operator / Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola)
  • Supplying goods or services through E-commerce Operator
  • Input Service Distributor
  • Casual taxable persons

Cases where GST Registration is not required

There are only two cases where GST registration is not required at all even if the turnover is more than 20 lakh. The two cases are as follows:

1. Person supplying exempted goods/services

If a person is engaged exclusively in the business of supplying goods or services or both which is either not liable to tax or is wholly exempt, then he shall not be required to register under GST.

2. An agriculturist to the extent of supply of produce out of cultivation of land

An agriculturist means an individual or a HUF who undertakes cultivation of land by own or by use of labor.

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