Registration Requirement under GST

Registration Requirement under GST

Registration under the GST Act is mandatory if your aggregate annual PAN-based turnover exceeds INR 20,00,000 (Rupees Twenty Lakhs) however the threshold for registration is INR 10,00,000 (Rupees Ten Lakhs) if you have a place of business in Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, or Uttarakhand.

Regardless of your turnover, registration is mandatory if

  • You make Inter-State Supplies (Except for services if T/O is less than 20 lakhs)
  • You supply goods through an E-commerce portal

You are A/AN

  • Service Provider
  • Agent of Registered Principal
  • Liable to Pay tax under Reverse Charge
  • Non-resident Taxable Person
  • Casual Taxable Person
  • Input Service Distributor
  • TDS/TCS deductor
  • E-commerce Operator
  • An online data access and retrieval service provider