CA Mukul Kedia
Schedule V of GST Law deals with person liable for registration. This schedule can be divided in three parts:-
Part A – Turnover Based Registration
– As a general rule, every supplier is liable to be registered if his aggregate turnover in a financial year exceeds 20 lakhs.
– However there are two categories of states for which aggregate turnover limit is only 10 lakhsfor registration which include
(a) States specified in Article 279A(4)(g) of Constitution of India i.e. States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand;
(b) Special Category States which will be notified later.
Case Study
Case A – Mr A is having two units, Unit A in Delhi and Unit B in Uttar Pradesh having turnover of Rs. 19 lakhs and Rs. 2 lakhs respectively. He would require registration in both states since Aggregate Turnover exceeds Rs. 20 lakhs.
Case B – Mr A is having two units, Unit A in Delhi and Unit B in Himachal Pradesh having turnover of Rs. 7 lakhs and Rs. 4 lakhs respectively. He would require registration in Himachal Pradesh only since Aggregate Turnover exceeds Rs. 10 lakhs but is less than Rs. 20 lakhs.
– “Aggregate Turnover” means 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. However it does not include value of inward supplies on tax is payable under reverse charge and other inward supplies. Exempt suppliesinclude non-taxable supplies also, hence aggregate turnover also includes non-taxable supplies.
Part B – Complusory Registration
Following person are required to get register irrespective of turnover :-
1. Person making inter-state supplies
2. Casual taxable person
3. Non-resident taxable person
4. Person paying tax under reverse charge
5. E-commerce aggregator where specified services are provided through it u/s 8(4)
6. Person who supply goods/ services through e-commerce operator who is required to collect tax u/s 56.
7. E-Commerce operator
8. Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.
9. Person who supply goods/ services on behalf of other such as agents.
10. Person required to deduct tax u/s 46 – separate registration
11. Person required to collect tax u/s 56 – separate registration
12. Input Service Distributor – separate registration
13. Other person as may be notified
Part C – Other Registration
Following person are also required to get registered
1. Person registered under earlier law on appointed date.
2. Transferee or successor of going concern business
3. In case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or demerger, transferee of such business
Part D – Not liable to registration
Following person are not liable to register :-
(a) Person engaged exclusively in supply of non-taxable or wholly exempt goods/ services.
(b) An agriculturist, for the purpose of agriculture
