Who Required To Take Registration Under GST Act 2017

If supplier having aggregate Turnover in a FY exceeds 20 lakh (in case of north & eastern state 10 lakh) section 22 (i) But in case of goods only limit is 40 lakh.

[GST Notification No. 10/2019 Date 07/03/2019 C.T w.e.f -1.4.2019]

Persons Not Liable for GST Registration under Section 23

(1)(a) Exclusively engaging in supply of Exempt/not liable to tax goods or services or both.

Exempted Goods:- Notification No.02/2017 CTR Dated 28/06/2017

Exempted Services:- Notification No. 12/2017 CTR Dated 28/06/2017

(1)(b) Agriculturist to be extend of supply of produce out of cultivation of land.

(2) The Govt. may on the recommendations of the council, by notification, specify the category of persons who may be exempted from registration under this Act.

Compulsory GST Registration under Section 24(i)

(1)Notwithstanding anything contained in sub-section (1) of section 22, the following category of persons shall be required to be registered under this Act, –

i) Persons making any inter-state taxable supply;

(ii) Casual taxable persons making taxable supply;

(iii) Persons who are required to pay tax under reverse charge;

(iv) Persons who are required to pay tax under sub-section (5) of section 9;

(v) Non-resident taxable persons making taxable supply;

(vi) Persons who are required to deduct tax under section 51, whether or not separately registered under this act;

(vii) Persons who make taxable supply of goods or services or both on behalf of other taxable person whether as an agent or otherwise;

(viii) Input Services distributor, whether or not separately registered under those act;

Who Required To Take Registration Under GST Act 2017

(ix) 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;

(x) Every electronic commerce operator [who is required to collect tax at source under section 52];

(xi) Every persons 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

(xii) Such other persons or class as may be notified by the government on the recommendations of the council.

NOTE :-

(1) Section 2(7) Definition Of ‘Agriculturist ’ Agriculturist means an individual or HUF who undertakes cultivation of Land : (a)by own labour,or (b)by the labour of family, or (c)by servants on wages payable in cash or kind or by hied labour under personal supervision or the personal supervision of any member of the family.

(2) Section 2(6) Definition of ‘Aggregate turnover’ 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.

(3) Section 2(47) Definition of ‘Exempt supplyexempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

(4) Exemption from compulsory GST registration even making interstate supply:-

(i) Notification No. 65/2017 C.T -15-11-2017 Amended by no. 06/2019 C.T 29/01/2019 – Persons making taxable supply of services through e-commerce operators are not required to obtain compulsory GST registration up to aggregate turnover of Rs. 20 Lakhs (Rs. 10 Lakhs in special category states)

(ii) Notification No. 10/2017 I.T -13-11-2017:- Persons making inter-state supply of services are exempted from obtaining GST registration up to a turnover limit of Rs. 20 Lakhs (Rs. 10 Lakhs in special category states)

(iii) Notification No. 7/2017 I.T -14-09-2017:- A job worker with turnover less than 20/10 lakhs is exempt from registration, even if he makes inter-State supplies to registered person. This exemption is not available to Jewellery, goldsmiths’ and silversmiths’ wares and other articles manufactured on job work basis

(iv) Notifiation No. -56/2018 C.T 23-10-2018-casual taxable persons making taxable supply of handicraft goods if it does not exceed Rs. 20 Lakh not required to take GST registration.

(v) Persons making inter-state supply of goods are liable for compulsory GST registration even if turnover does not exceed Rs. 40 lakh. 

(5) Exemption from compulsory GST registration even Casual taxable persons making taxable supply:-

(i) Notifiation No. -56/2018 C.T 23-10-2018-casual taxable persons making taxable supply of handicraft goods if it does not exceed Rs. 20 Lakh not Required to take GST registration.

(6) Exemption from compulsory GST registration, whose all services or Goods are covered RCM (Liability to pay tax under reverse charge by Services/Goods Receiver):-

(i) Notification No. -05/2017 C.T person exclusively making RCM-Advocate, GTA- U/s 9(3) [in services Notification No. 13/2017 CT(R) dated 28-06-2017 and in case of Goods Notification No. 04/2017 CTR dated 28-06-2017 amended by 36/2017, 43/2017 and 11/2018. 

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