Compulsory GST registration

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(Last Updated On: June 15, 2018)

Following are the persons liable for Compulsory GST registration:

  • Supplier conducting business in Special Category States (North-East India) whose aggregate turnover exceeds Rs.10 Lac.
  • Supplier conducting business in rest of India whose aggregate turnover exceeds Rs. 20 Lac.
  • Person making Inter-State taxable supply (e.g. A supplier in Delhi making taxable supply of goods and/or services to a buyer in Udaipur).
  • Casual Taxable Person [defined under section 2(20) of CGST Act, 2017] making taxable supply.
  • Persons paying tax under Reverse Charge Mechanism.
  • Persons paying tax under Section 9(5) of CGST Act, 2017. This section provides that Govt. on GST council’s recommendation, by notification, specify categories of services the tax on Intra-State supplies of which to be paid by the electronic commerce operator if such services supplied through it.
  • Non- resident taxable person [defined under section 2(77) of CGST Act, 2017] making taxable supply.
  • Person (i.e. a department or establishment of Central/ State Govt.; or local authority; or Govt. agencies; or person(s) notified by Govt. on GST council’s recommendation) deducting TDS under Section 51 of CGST Act, 2017.
  • Agent making taxable supply on behalf of other registered taxable persons.
  • Input Service Distributor (ISD)
  • Person making taxable supply of goods or services [other than those mentioned in section 9(5)] through electronic commerce operator collecting tax at source (TCS) under section 52 of CGST Act, 2017.
  • Every electronic commerce operator (irrespective of threshold limit)
  • Person from outside India supplying online information & data base access or retrieval services to unregistered person in India.

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