GST Registration

GST Registration Rules

Compulsorily registeration for GST : Registration whiout any  threshold limits or  turnover Section 24

  1. e-commerce operators – Platforms facilitating the supply of goods or services through their online portal. Example: Amazon, Flipkart, Zomato, Ola, Uber etc.
  2. Inter-state suppliers – Businesses involved in the supply of goods from one state to another.Example: A supplier from Maharashtra selling goods to a buyer in Karnataka.
  3. Casual Taxable Persons – Individuals or businesses that supply goods or services occasionally (without a fixed place of business). Example: A trader setting up a stall at a trade fair.
  4. Suppliers through E-commerce Platforms – For those Entity selling goods/services through e-commerce platforms (even if turnover is below threshold).

 

 

GST Registration Threshold Limits for Supplier of Goods and/or Services 

Every supplier of goods and/ or services is required to obtain registration in the State/UT from where he makes the taxable supply if his aggregate turnover exceeds the threshold limit during a FY.
1. Threshold Limit Rs.10 Lakh – States  such as  Manipur ; Mizoram; Nagaland and Tripura (4)
2. Threshold Limit Rs. 20 Lakh – States  such as Arunachal Pradesh; Meghalaya; Sikkim; Uttarakhand; Puducherry; Telangana (6)
3. For other States
Supplier of Services (or both Goods and Services): Threshold Limit: Rs. 20 Lakh

Exclusive Supplier of Goods (making only intra-state supplies): Threshold Limit: Rs.40 Lakh

 

Where the “location of the supplier” and the “place of supply” of goods or services are in the same State/Union territory, it is treated as intra-State supply of goods or services respectively.

Where the location of the supplier and the place of supply of goods or services are in (i) two different States or (ii) two different Union Territories or (iii) a State and a Union territory, it is treated as inter-State supply of goods or services respectively.

Inter-State supplies of taxable goods and/or services are subject to Integrated Goods and Services Tax (IGST). IGST is the sum total of CGST and SGST/UTGST and is levied by the
Centre on all inter-State supplies