When GST is Compulsory

There are a number of situations under which GST registration is mandatory. A businessman must have complete knowledge of the rules and regulations of goods and services tax. As per the GST rules, a person whose turnover exceeds Rs. 20 Lakhs (10 Lakhs in special category states) need to take registration under GST.  However, the following categories of business and persons are required to take compulsory GST registration for business.

  • A person making inter-state taxable supply
  • A person receiving supplies on which tax is payable by recipient on reverse charge basis
  • A Casual taxable person who is not having fixed place of business in the State or Union Territory from where he wants to make supply
  • A Non-resident taxable person who is not having fixed place of business in India
  • A person who supplies on behalf of some other taxable person (i.e. an Agent of some Principal)
  • E-commerce operator, who provides platform to the suppliers to make supply through it
  • A Supplier who supply through an e-commerce operator
  • Those ecommerce operators who are notified as liable for GST payment under Section 9(5)
  • TDS Deductor
  • Those supplying online information and data base access or retrieval services from outside India to a non-registered person in India.

The threshold limits of Rs.20 Lakhs (10 Lakhs in special category states) is applicable for suppliers who supply with in a State. Any supplier who supplies to another State shall have to compulsorily register under GST, irrespective of turnover.

Apply for GST Registration or GST Return Filing

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