{"id":1550,"date":"2017-08-28T09:00:22","date_gmt":"2017-08-28T09:00:22","guid":{"rendered":"https:\/\/swaritadvisors.com\/?p=1550"},"modified":"2020-12-17T18:26:28","modified_gmt":"2020-12-17T12:56:28","slug":"eligibility-for-gst-registration","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/eligibility-for-gst-registration\/","title":{"rendered":"Eligibility for GST Registration"},"content":{"rendered":"\n<p class=\"has-drop-cap\">As per the GST Council, businesses having an annual turnover of Rs. 20 lakhs &amp; above are compulsorily required to take&nbsp;Eligibility for&nbsp;<a href=\"https:\/\/swaritadvisors.com\/gst-registration\" class=\"text-primary\"><strong>GST registration<\/strong><\/a><strong> <\/strong>under GST.<\/p>\n\n\n\n<ul><li>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.<\/li><li>Every person registered under the earlier law is compulsorily required to register under GST.<\/li><li>Anyone who makes the interstate supply of goods or services.<\/li><li>Casual Taxable person.<\/li><li>Non-Resident Taxable person.<\/li><li>The agent of the principal supplier of goods or service.<\/li><li>Input service distributor.<\/li><li>The person providing E-Commerce Services.<\/li><\/ul>\n\n\n\n<ul><li>The person providing online information or database access, retrieval services from place outside India to a person in India.<\/li><li>A person liable to pay tax under Reverse Charge Mechanism<\/li><\/ul>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Following are exempted from taking GST Registration<\/h2>\n\n\n\n<ul><li>Any specialized agency of United Nations organization or any entity or financial institution notified under the <strong><a href=\"https:\/\/en.wikipedia.org\/wiki\/United_Nations_Act_1946\" class=\"text-primary\">United Nations Act<\/a><\/strong>, 1947.<\/li><li>Embassy of foreign countries.<\/li><li>Central government or State government or any other person as notified by GST Council.<\/li><\/ul>\n\n\n\n<div class=\"read\"><p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/bill-of-supply-under-gst\/\">What is Bill of Supply under GST?<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>As per the GST Council, businesses having an annual turnover of Rs. 20 lakhs &amp; above are compulsorily required to take&nbsp;Eligibility for&nbsp;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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[288],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1550"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=1550"}],"version-history":[{"count":5,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1550\/revisions"}],"predecessor-version":[{"id":17970,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1550\/revisions\/17970"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/1551"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=1550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=1550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=1550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}