Eligibility for GST Registration

Eligibility for GST Registration
Swarit Advisors
| Updated: Aug 28, 2017 | Category: GST

As per the GST Council, businesses having an annual turnover of Rs. 20 lakhs & above are compulsorily required to take Eligibility for GST registration under GST.

  • However, there are a certain special category of states (.i.e. northeastern states and hilly areas) which are required to obtain registration if their annual turnover is Rs. 10 lakhs or above.
  • Every person registered under the earlier law is compulsorily required to register under GST.
  • Anyone who makes the interstate supply of goods or services.
  • Casual Taxable person.
  • Non-Resident Taxable person.
  • The agent of the principal supplier of goods or service.
  • Input service distributor.
  • The person providing E-Commerce Services.
  • The person providing online information or database access, retrieval services from place outside India to a person in India.
  • A person liable to pay tax under Reverse Charge Mechanism

A casual taxable person is a person providing a supply of goods or services occasionally in a taxable territory but does not have a fixed place of business.

A non-resident taxable person is a person providing a supply of goods or services occasionally in a taxable territory but does not have a fixed place of business in India. The validity of registration taken by a non-resident taxable person is valid for only 90 days. It can be extended for a further 90 days for a genuine reason.

Following are exempted from taking GST Registration

  • Any specialized agency of United Nations organization or any entity or financial institution notified under the United Nations Act, 1947.
  • Embassy of foreign countries.
  • Central government or State government or any other person as notified by GST Council.
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