Persons liable for registration (Section 22): The following person are required to get registered under GST Law:-

1.Every supplier is required to get Registration under GST Law in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs. 20 Lacs (Rs. 10 lacs in special category States).

2.The assessee which are registered under Service Tax, Central Excise and respective VAT Law on the day immediately preceding the appointed day (i.e. 01-07-2017), is required to get themselves registered under GST Law with effect from the appointed day.

 

Persons not liable for registration (Section 23): Following person are not required to get themselves registered under GST:-

(a) A person whose aggregate turnover in a financial year is below the prescribed threshold limit (i.e. 20 lacs / 10 lacs).

(b) A person exclusively engaged in the business of supplying non-taxable goods/services or supplies that are wholly exempt from GST.

(c) An agriculturist, to the extent of supply of produce out of cultivation of land.

(d) Any Class of Person notified by Government who is exempted from obtaining registration in GST Law.

Compulsory registration in certain cases (Section 24): Following category of persons are required Registration in GST irrespective of their Threshold Turnover Limit:-

  • Inter State suppliers
  • Persons who are required to pay tax under reverse charge
  • Casual taxable persons
  • Non resident taxable persons
  • Electronic commerce operators (Section 9 (5) of CGST Act, 2017)
  • Notified persons who are required to make TDS
  • Persons who supply goods on behalf of other persons whether as an agent or otherwise
  • Input service distributor
  • Persons who are supplying goods/services through electronic commerce operators
  • Every electronic commerce operator
  • Every person supplying online information & database access or retrieval services from a place outside India to a unregistered person (consumer) in India
  • Any other class of persons notified by Government

Must Read: CBEC FAQ on on Registration in GST Law

Procedure for Registration (Section 25): Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration. For details procedure of Registration following Rules has been prescribed under the Central Goods and Services Tax Rules 2017:

 

Points to be kept in Mind for Registration under GST:

(a) Every person shall have a PAN in order to be eligible for grant of registration. However a person require to deduct tax under section 51 may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.

(b) A casual taxable person or a non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business.

(c) Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.

(d) A person shall be granted a single registration in a State or Union territory. However in case a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical.

(e) Any person can get himself registered voluntarily under GST Law after that all provisions of this law would be applicable to such person.

(f) The person who has obtained more than one registration, in respect of each such registration, be treated as distinct persons for the purposes of GST Law.

Must Read: CBEC FAQ on on Registration in GST Law

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