In June 2016, the Finance Ministry, Government of India had made public the much-awaited Model GST law that happens to define a ‘taxable person’ and then further goes on to describe how GST and GST Registration will be put into force across India.

Who needs to register for GST then?

Here, ‘aggregate turnover’ means the sum total of all non-taxable and taxable supplies, exempt supplies and exports of goods and/or services of a person possessing a PAN, and is calculated on all India basis. It excludes taxes under the CGST Act, SGST Act, and the IGST act and does not explicitly include the worth of supplies on which tax is imposed on a reverse charge basis.

Who needs to register irrespective of anything?

In addition to the above classes, there are classes and categories who need to register regardless. For them, no turnover clauses apply. They are listed below.

If that makes for a complicated read, here’s a table to simplify it for you:

Nature of the supplyRegistration Required?
Taxable inter-state supplyYes
Exempted inter-state supplyNo
Intra-state supply (up to Rs. 9 lacs)No
Intra-state supply (exceeding Rs. 9 lacs)Yes
Intra-state supply (up to Rs. 9 lacs) exempted Inter-state supply of any valueNo
Casual Taxable personYes
Reverse charge – for personal use up to prescribed limitNo
Reverse charge – for personal use beyond prescribed limitYes
Reverse charge – Other than personal useYes
Non-resident personsYes
Persons required to deduct TDS providing intrastate supply up to Rs. 9 lacsYes
Input service distributorYes
Agent or the likeYes
Intra-state supply up to Rs. 9 lacs as an agentYes
Electronic commerce operatorYes
Supply through electronic commerce operator – Branded or otherwiseYes
Aggregator – supplying servicesYes
Intra-state supply – Exempted Rs. 5 lacsYes
Intra-state supply – Taxable Rs. 5 lacsIf the aggregate turnover exceeds Rs. 10 lacs

 

So, the government clearly underlines who needs to register and who don’t. Hope this article has summed it up for you but to delve further, here are a few points to note:

If you want more details about GST registration visit www.envizigroup.com

 

 

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