GST Registration

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Under any taxation law, registration is the most important requirement for identification of taxpayers ensuring tax compliances. Under GST law, a supplier is required to obtain State-wise registration. GST registration is PAN based therefore he has to obtain registration in each states/UTs from which he operates under the same PAN. 

After registration a GSTIN is  issued by the Government which is unique 15- digit used to identify a business.

Person liable to registration/ Compulsory registration

• Those who exceed the thresshold limit (10/20/40 Lakhs)
• Person making interstate taxable supply
• Casual Taxable Person
• Person receiving supplies on which tax is payable on RCM basis
• Notified Ecommerce Operator
• Non-Resident Taxable Person
• Who are required to deduct TDS
• Who are required to collect TCS
• Agent of some Principal
• Person supplying OIDAR Services to person in India other than RP
• ISD

There is a specific category of persons who are not liable to register

• Person engaged in exclusively in supplying goods/services/both not liable to GST/ wholly exempt from GST
• Agriculturist limited to suppy of produe out of cultivation of land
• Person making only Reverse Charge Suppy
• Person making Interstate supplies of taxable services upto thresshold limit.
• Person making interstate supply of notified goods and notified hand-made goods upto thresshold limit.
• CTP making interstate supply of notified goods and notified hand-made goods upto thresshold limit.
• Person making supplies of services through an ECO (other than specified u/s 9(5)) upto thresshold limit.

Click here to know the complete Step by Step GST Registration procedure.