GST registration. Who are required to register under GST ?

_{As stated above a person shall be liable to get his business registered under GST if:}

_{A) Normal case :}

_{The threshold limit for GST registration is Rs. 20L, i.e., if a service provider provides service of value more than Rs. 20 lakh, then he has to get himself registered under within 30 days of his value of services (sales/turnover) exceed Rs. 20 lakhs. Same is the limit for a person selling goods.}

_{B) Special category states :} 

_{However, in case of states given special category the limit of Rs. 20 lakhs has been reduced to Rs. 10 Lakhs, i.e., if a person has sold goods or provided services or both sold goods and provided service, then he shall have to get himself registered under GST mandatorily.} 

_{Now which states are covered under special category?}

_{As per Constitution of India article 279 clause 4(G) 11 states are covered namely:}

_{Arunachal Pradesh ,Assam, jammu and kashmir, manipur, meghalaya, mizoram, nagaland, sikkim ,tripura, himachal pradesh, and uttarakhand.}

_{A person whose turnover/sales exceed Rs. 10 lakh in above 11states shall have to get GST registration within 30 days.}

_{The following two categories of persons have been specifically exempted from getting registration .ie., not required to register under any case:} 

_{1. A person engaged in a business of supplying goods and/or services on which either GST is not payable or, a person whose turnover is below the limit specified above.}

_{2. A person engaged in agriculture, i.e., agriculturist.}

• Following persons are required to be registered irrespective of the threshhold limit i.,e have to be registered under every case from day one:

_{A) A person engaged in selling goods/ services interstate. For ex-  a person whose shop is in delhi but sells goods to other states i.., to haryana or tamil nadu.}

_{B) Casual taxable person ( see my post for for understanding this what is a casual taxable person).}

_{C) The person required to pay gst on reverse charge basis.}

_{D) Non resident taxable persons.}

_{E) Persons required to deduct tax under section-46.}

_{F) Persons required to collect tax under section-56.}

_{G) persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise.}

_{H)Input service distributor, whether or not separately registered under the Act.}

_{I) persons who supply goods and/or services, through such electronic commerce operator who is required to collect tax at source under section 56,  For ex- a seller selling goods through flipkart.}

_{J)Every electronic commerce operator. Ex- Amazon, flipkart etc...}

_{K)Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person;}

_{L)Such other persons as the government may specify from time to time.}