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GST Registration - Who Are All Mandated?

GST Registration Mandates

Here's a quick checklist of all kinds of bodies who are mandated for GST registration. This can be a checklist of sorts for you to validate and verify if you are a business owner or any type of person* as mentioned below.

GST registration is mandatory for the following persons* given under Chapter VI.

  1. Any person with a turnover (within a financial year) that exceeds Rs. 20 Lakhs. This limit is Rs. 10 Lakhs for North Eastern and hill States). In case your business covers only GST exempted goods or services then this clause is exempted too.
  2. Any person already registered under previous tax regimes/laws such as Excise, Customs, VAT, Service Tax, etc. must register under GST too.
  3. Any person conducting inter-state taxable supply of goods and/or services.
  4. Any casual person who occasionally supplies goods and/or services in a region where GST is applicable but the person doesn't have a fixed place of business in the region. The region, if is within India then the person is deemed as a Casual Taxable Person. If the person is from outside India serving to a person in India, other than a registered taxable person, is deemed as a Non-Resident Taxable person under GST.
  5. E-Commerce operators or aggregator. (also see sub-section (5) of Section 9)
  6. Persons who are required to pay tax under reverse charge (where the recipient is liable to pay tax). Normally, the supplier pays the tax on supply. In certain cases, the receiver of goods and/or services becomes liable to pay the tax where the chargeability gets reversed.
  7. Persons who are required to deduct tax under Section 51 of GST, whether or not separately registered under this Act.
  8. Persons who make taxable supply of goods or services or both, on behalf of other taxable persons whether as an agent or otherwise.
  9. 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.
  10. Any other person or class of persons as may be notified by the Government on the recommendations of the Council.


Following persons are not liable to registration under GST as per Section 23 of Chapter VI.

  1. Any Person engaged in the business of goods and/or services that are not liable to tax.
  2. Any Person doing business of goods and/or services that are wholly exempted from tax under GST Act or IGST Act.
  3. Farmers (an agriculturist), to the extent of supply of produce out of cultivation of land.
  4. The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.


*Persons refer to individuals, HUF, company, LLP, Firm, any corporation, Government company, cooperative society, local authority, trust, etc.

Source: 
https://cleartax.in/s/taxable-person-gst
https://tutorial.gst.gov.in/fodocs/st_99/C/ACTB/672017175543349compressed_cgst-act.pdf



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