Person liable for obtaining GST registration as a Regular Taxpayer

Every supplier shall be liable to be registered under GST Act in the State or Union territory, from where he makes a supply of goods or services or both if his aggregate turnover in a financial year exceeds prescribed limits given below.

(All amounts are in Rupees Lakhs)

Particulars If engaged in the exclusive supply of goods If engaged in the exclusive supply of services If engaged in the supply of goods and services both
Normal Category State or Union territory 40 20 20
Special Category State or Union territory 10 10 10

Normal Category State or Union territory for GST Registration as a Regular Taxpayer

 

Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, *Telangana, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands, Chandigarh, Jammu and Kashmir, Ladakh and Assam
Special Category State or Union territory for GST Registration as a Regular Taxpayers

 

Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, *Telangana,  Arunachal Pradesh and Uttarakhand,
*The state of Telangana has opted status quo

Meaning of Aggregate Turnover under GST

“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Person liable for obtaining GST registration may opt to register under Composition Scheme

Notwithstanding anything to the contrary contained in GST Act, a person, whose aggregate turnover in the preceding financial year did not exceed the prescribed limits given below, may opt to pay GST under Composition Scheme.

(All amounts are in Rupees Lakhs)

Particulars If engaged in the exclusive supply of goods If engaged in the exclusive supply of services If engaged in the supply of goods and services both
Normal Category State or Union territory 150 50 150
Special Category State or Union territory 75 50 75

 

Normal Category State or Union territory for GST Registration as a Composition Taxpayers

 

Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, *Telangana, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, Chandigarh, Jammu and Kashmir, Ladakh and Assam
Special Category State or Union territory for GST Registration as a Composition Taxpayers

 

Himachal Pradesh, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland,  Arunachal Pradesh and Uttarakhand,

Meaning of Aggregate Turnover under GST

“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Person liable for obtaining compulsory GST registration

Notwithstanding anything contained in GST Act, the following categories of persons shall be required to be registered under this Act,

  • persons making any inter-state taxable supply;
  • casual taxable persons making taxable supply;
  • persons who are required to pay tax under reverse charge;
  • persons who are required to pay tax under sub-section (5) of section 9;
  • non-resident taxable persons making taxable supply;
  • persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
  • persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
  • Input Service Distributor, whether or not separately registered under this Act;
  • 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;
  • every electronic commerce operator who is required to collect tax at source under section 52;
  • 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; and
  • such other person or class of persons as may be notified by the Government on the recommendations of the Council.

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