Updated on: December 17th, 2024 3:06 PM

GST Registration Requirement

In June 2016, the Ministry of Finance (MoF) implemented the Model GST Law. The law defines the applicability of GST in India with the definition for a taxable person. The law also states the GST registration requirement for the taxpayer. In this article, let us review the definition for a taxable person under GST law and GST registration requirement.

GST Registration Requirement

The process applies to any person or entity carrying on business at any pace in India. The aggregate turnover of the taxpayer (goods) should include revenue of Rs.40 lakhs p.a. Persons or entities in North East states including Sikkim should obtain GST registration. The requirement applies when the taxable supply of goods and services exceeds Rs.20 lakh p.a. The law states that agriculturists in India shall not apply for GST. The aggregate turnover of the taxpayer (services) should include revenue of Rs.20 lakhs p.a and Rs.10 lakhs p.a in special category states. Those having existing VAT or Service Tax would not have to obtain fresh GST registration. However, the taxpayer shall follow separate procedures as per existing tax registrations for GST. Get expert help from IndiaFilings to complete your GST Return Filing before the deadline and avoid the penalties! The following types of persons or entities shall obtain GST registration irrespective of turnover :

• Persons making any inter-State taxable supply, irrespective of the threshold.
• Casual taxable persons, irrespective of the threshold.
• Persons who should pay tax under reverse charge, irrespective of the threshold.
• Non-resident taxable persons, irrespective of the threshold.
• Individuals those require to deduct tax.
• Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold.
• Input service distributor.
• Persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold.
• Every electronic commerce operator, irrespective of the threshold.
• Aggregator who supplies services under the applicant's brand name or applicant's trade name, irrespective of the threshold.
• Other person or class of persons as notified by the Central Government or a State Government on the recommendations of the Council.