CA Ronak Kothari


Every person who is liable to be registered under Schedule V of this Act shall apply for registration in every such State in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:

Mandatory Registration Reason :

1. Due to crossing the threshold prescribed. (As per Government 20L/150L)

2. Due to Inter-State Supply

3. Due to liability to pay as recipient of services (Reverse Charge)

4. Due to transfer of business which includes change in the ownership of business (if transferee is not a registered entity)

5. Due to death of the Proprietor (if the successor is not a registered entity)

6. Due to de-merger behalf of other registered taxable persons

7. Due to change in constitution of business

8. Due to Merger /Amalgamation of two or more registered taxpayers

9. Role of an Aggregator

10. E-Commerce operator (other than facilitator to supply goods and/or services of other suppliers)

11. Taxpayer selling through e-Commerce portal

12. Input Service Distributor only

13. Persons supplying goods and/or services on

14. Other as Specified by the Government (Not covered above)

Threshold – The Goods & Services Tax (GST) Council has decided that businesses in the Northeastern and hill states with annual turnover below Rs.10 lakh would be out of the GST net, while the threshold for the exemption in the rest of India would be an annual turnover of Rs.20 lakh.

Aggregate Turnover” means the aggregate value of all taxable supplies, exempt supplies, exports of goods and/or services and inter-State supplies of a person having the same PAN, to be computed on all India basis and excludes taxes, if any, charged under the CGST Act, SGST Act and the IGST Act, as the case may be;

Exempt Supply” means supply of any goods and/or services which are not taxable under this Act and includes such supply of goods and/or services which attract nil rate of tax or which may be exempt from tax under section 11 ;

Conclusion: As per the conclusion driven from the current clarification it seems the unstitched market will come under the registration of GST – APPLICABLE

(Author is associated with ASRK & ASSOCIATES )

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Category : Goods and Services Tax (5989)
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Tags : goods and services tax (4500) GST (4094)

3 responses to “GST Registration for Unstitched Market – Applicable”

  1. Ronak Kothari says:

    Hello Mickey,

    As per the clarifications provided till date, if the person is providing inter state service then he will have to get registered.
    What needs to be kept in mind, if the entity to whom the service is provided is registered in the same state even if the goods are supplied to other state then it will not amount to inter state but intra state services and registration will not be required in that case.

  2. MIckey Khera says:

    Dear Ronak Ji, As per the Applicability on each Inter State Supply Under GST every Transporter (Fleet Owner) have to Registered Under GST ?
    Please Guide

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