In this article there is an effort to touch upon basic but very important topic of Requirement of ‘GST registration’ from the perspective of different ‘Person’.

Particulars Voluntary  GST Registration Compulsory  Registration Threshold limit for Compulsory Registration Remarks
• Individual

1. Physical Natural Person who can perform legal action for himself

Yes If cross threshold /  comes under other conditions  mentioned  below Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
2. Individual with Unsound Mind/ Minor Yes If cross threshold /  comes under other  conditions  mentioned

below

Aggregate turnover in Rs. 40 Lakh for supplier  of goods And Rs. 20/10 Lakh for Service Provider Act through  Representative e.g. Guardian
3. Legal Heirs Yes If cross threshold /  comes under other conditions mentioned  below Aggregate turnover in Rs. 40 Lakh for supplier of goods And  Rs. 20/ 10 Lakh for Service  Provider Have to take fresh registration if already  registered in the name of deceased person since GST registration is PAN Based
4. Non Resident  Individual having taxble supply —NA– Yes —–NA—- Compulsory to be registered even if transactions  are done  occasionally and no fixed place of business
• HUF Yes If cross threshold / Aggregate turnover in Karta shall be acting on  behalf
comes under other conditions  mentioned below Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider of HUF
Company

1. Domestic  Company

Yes If cross threshold /comes under other conditions mentioned below Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs.20/ 10Lakh for  Service Provider
2. Foreign Company –NA– Yes —–NA—- Compulsory to be registered even if taxable transactions are done  occasionally and no fixed place of business
Firm:

1. Partnership Firm

2. Limited Liability Partnership

Yes If cross threshold / comes under other  conditions mentioned below Aggregate  turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service  Provider
Association of 

Person:

Co-operative Society

Yes If cross threshold / comes under other conditions  mentioned below Aggregate  turnover in Rs. 40 Lakh  for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
Trust

Charitable or religious trust Fulfilling following two conditions

1. It must be registered u/s 12AA of Income  Tax Act

2. Such services or activities by the entities are in the purview of Charitable  Activities

 

 

 

 

 

—–

 

 

 

 

 

 

Not Applicable

 

 

 

 

 

 

——-

 

 

 

 

 

Such trusts  are exempt

Trust other than  above Yes If cross threshold /comes under other  conditions mentioned below Aggregate  turnover in Rs. 40 Lakh for supplier of goods And Rs.20 / 10 Lakh for Service Provider
Government/ Local Authority Yes If cross threshold /comes under other conditions  mentioned below Aggregate turnover in Rs. 40 Lakh for supplier of goods And  Rs. 20/ 10 Lakh for Service  Provider
Artificial Judicial Person Eg: University ICAI Yes If cross threshold / comes under other conditions mentioned below Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service  Provider
  • A specialized agency of the United Nations Organization
  • A Multilateral Financial Institution  and
The  organization listed will be  granted a Unique  Identification  Number (UIN).
Organization notified under the United Nations (Privileges and Immunities)  Act, 1947,

-Consulate or Embassy of foreign countries

-Any other person or class of persons as notified by the Commissioner

——– ——– –NA–

—–

This allows the body to receive tax refund on inward supplies of goods and services

(purchases).

Other Conditions:

1. The person engaged in the inter-state taxable supply of goods or services or both;

2. A casual taxable person engaged in taxable supply;

3. Persons liable to pay tax under reverse charge mechanism;

4. A person liable to pay tax under section 9 (5) of the Act;

5. The person liable to deduct tax at source (TDS);6. Input Service Distributor;

7. E commerce Operator

8. A person engaged in supplying goods or services or both through e-commerce operator who is required to collect tax at source (TCS);

9. The person engaged in supplying online information and database access or retrieval services from a place outside India to an unregistered person;

10. Persons engaged in the taxable supply of goods or services or both on behalf of another registered taxable person, whether as an agent or otherwis

Disclaimer
The article written is strictly based on the of the author’s study and analysis of the subject. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of author.

Author Bio

Qualification: CA in Practice
Company: Patel Gupta & Associates
Location: Ahmedabad, Gujarat, India
Member Since: 25 Jun 2019 | Total Posts: 4

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