Requirement of GST Registration

Compulsory Registration Required by Law Required by Law

1.  Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

2. Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.

3. Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession

4. In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.

5. Persons making any inter-State taxable supply

6. Casual taxable persons making taxable supply

7. Persons who are required to pay tax under reverse charge;

8. Person who are required to pay tax under sub-section (5) of section 9;

9. Non-resident taxable persons making taxable supply;

10. Persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

11. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

12. Input Service Distributor, whether or not separately registered under this Act;

13. Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

14. Every electronic commerce operator;

15. Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person;

16. Such other person or class of persons as may be notified by the Government on the recommendations of the Council.

Not Liable For Registration

The following persons shall not be liable to registration, namely:––

a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

b) an agriculturist, to the extent of supply of produce out of cultivation of land.

c) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.