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Who are required for registration under GST?
- Any business whose turnover exceeds the threshold limit of Rs. 20 lakhs (Rs 10 lakhs for North Eastern and hill states) will have to register under GST.
- Businesses were already registered under any of the laws: VAT, Excise/Service Tax are required to be registered under GST by default.
- Apart from above there are few persons that have to register for GST whether their turnover.are below 20 lakhs or 10 lakhs.the list of such persons are as follows:
- Anyone who drives inter-state supply of goods
- Casual taxable person
- Non-Resident taxable person
- Agents of a supplier
- Those paying tax under the reverse charge mechanism
- Input service distributor
- E-commerce operator or aggregator
- Person who supplies via e-commerce aggregator
- 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
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