Aggregate Turnover (Supply of Goods): Entities are required to take GST registration if the aggregate turnover is more than 40 lakhs in a year. In case of special category states (Mizoram, Manipur, Nagaland, and Tripura) the aggregate turnover threshold limit is 20 lakhs in a year.
Aggregate Turnover (Supply of Services): Entities are required to take GST registration if the aggregate turnover is more than 20 lakhs in a year. In case of special category states (Mizoram, Manipur, Nagaland, and Tripura) the aggregate turnover threshold limit is 10 lakhs in a year.
Interstate Supply (Supply of Goods): Registration under GST is compulsory if businesses engaged in interstate supply of goods irrespective of turnover.
Casual Taxable Person: Individuals or entities supplying goods or services occasionally but in a taxable territory need to register under GST irrespective of their turnover.
E-commerce Operators: Online platforms facilitating supply of goods or services are required to register, regardless of turnover.
Tax under Reverse Charge: Persons who are required to pay tax under reverse charge shall obtain registration irrespective of the threshold limit.
Specific Businesses: Entities engaged in making supplies of ice-cream and other edible ice, pan masala and tobacco needed to take GST registration irrespective of the threshold limit.
Export of goods or services or both: Exporters would be required to obtain registration under GST irrespective of their turnover.
Non-Residents: A non-resident taxable person making taxable supply in India has to compulsorily take GST registration.
Supply by agent on behalf of principal: A person who makes taxable supplies on behalf of some other taxable person need to register under GST.
Person deducting TDS under GST: Person who is liable to deduct tax at source has to compulsorily register and there is no threshold limit available to him.
Input Service Distributor: ISD have to compulsorily take a separate registration.
Certain persons are exempt from obtaining registration under GST.
Aggregate Turnover (Supply of Goods): Entities are required to take GST registration if the aggregate turnover is more than 40 lakhs in a year. In case of special category states (Mizoram, Manipur, Nagaland, and Tripura) the aggregate turnover threshold limit is 20 lakhs in a year.
Aggregate Turnover (Supply of Services): Entities are required to take GST registration if the aggregate turnover is more than 20 lakhs in a year. In case of special category states (Mizoram, Manipur, Nagaland, and Tripura) the aggregate turnover threshold limit is 10 lakhs in a year.
Interstate Supply (Supply of Goods): Registration under GST is compulsory if businesses engaged in interstate supply of goods irrespective of turnover.
Casual Taxable Person: Individuals or entities supplying goods or services occasionally but in a taxable territory need to register under GST irrespective of their turnover.
E-commerce Operators: Online platforms facilitating supply of goods or services are required to register, regardless of turnover.
Tax under Reverse Charge: Persons who are required to pay tax under reverse charge shall obtain registration irrespective of the threshold limit.
Specific Businesses: Entities engaged in making supplies of ice-cream and other edible ice, pan masala and tobacco needed to take GST registration irrespective of the threshold limit.
Export of goods or services or both: Exporters would be required to obtain registration under GST irrespective of their turnover.
Non-Residents: A non-resident taxable person making taxable supply in India has to compulsorily take GST registration.
Supply by agent on behalf of principal: A person who makes taxable supplies on behalf of some other taxable person need to register under GST.
Person deducting TDS under GST: Person who is liable to deduct tax at source has to compulsorily register and there is no threshold limit available to him.
Input Service Distributor: ISD have to compulsorily take a separate registration.
Certain persons are exempt from obtaining registration under GST.
