GST registration is mandatory for casual taxable persons or persons making supplies through e-Commerce operators and non-resident taxable persons, irrespective of turnover limit. ‘Casual taxable person’ means anyone who occasionally undertakes transactions involving supply of goods or services or both in the course of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no particular place of business.

Turnover Limit for service providers and goods supplier for regular GST Registrations are mentioned below :-

Aggregate Turnover* Registration Mandatory Applicability
 For the supply of Services
More than Rs.20 lakh Yes – For Normal Category States Initial threshold
More than Rs.10 lakh Yes – For Special Category States** Initial threshold
 For the Sale of Goods
More than Rs.40 lakh Yes – For Normal Category States From April 1, 2019
More than Rs.20 lakh Yes – For Special Category States** From April 1, 2019

*Aggregate Turnover under GST =(Taxable supplies + Exempt Supplies + Exports + Inter-State Supplies) – (Taxes + Value of Inward Supplies + Value of Supplies Taxable under Reverse Charge + Value of Non-Taxable Supplies).

It is a PAN-based calculation, so even if one person has multiple places of business, all must be considered and summed to arrive at the aggregate turnover.

**States who opted for the new limit

The above changes were proposed in the 32nd GST Council Meeting held on 10th January 2019. An option was provided to the states to opt for the new limits or continue the earlier ones (status quo).

Normal Category States/UT who opted for a new limit of Rs.40 lakh Normal Category States who choose status quo Special Category States/UT who opted for new limit of Rs.40 lakh Special Category States/UT who opted for new limit of Rs.20 lakh
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, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands and Chandigarh Telangana Jammu and Kashmir, Ladakh and Assam Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand

GST Composition Scheme

Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover. This scheme can be opted by any taxpayer whose turnover is less than Rs. 1.5 crore.

CA Nitesh Rawat | nitesh.chartered | 8209904900

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  1. Mohit says:

    Nitesh is my school mate he has always been so studies and now making us proud . I remember he used to make ample of efforts to become a CA and today he is getting paid for all those things. Goodjob bro Proud of you..

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May 2021