GST Registration

As per GST Laws, Businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.

For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offence under GST. With effect from 01.04.2019, the increase in threshold turnover from Rs 20 lakhs to Rs 40 lakhs. The notification will come into effect from 1st April 2019. However, for Professional and Service Providers, this Limit is still Rs. 20.00 Lacs.

However, certain category of persons is required to compulsorily get registered under GST

  • Interstate suppliers
  • Casual Taxable persons
  • Persons taxable under the reverse charge basis
  • Non-resident taxable persons
  • Persons required to deduct TDS under GST
  • Persons required to deduct TCS under GST
  • Input Service Distributors
  • Persons making a sale on behalf of someone else whether as an Agent or Principal.
  • Every e-commerce operator providing a platform to suppliers to make supply through it.
  • Suppliers who supply goods through e-commerce operators who are liable to collect tax at source.
  • Online Service Providers providing service from outside India to a non-registered person in India.