• Your turnover in a financial year exceeds Rs 9lakhs (Rs 4lakhs for North Eastern states).
  • If your turnover includes supply of only those goods/services which are exempt under GST, this clause does not apply.
  • To test this threshold, your turnover should include both taxable and non-taxable goods and services.

• Every person who is registered under an earlier law, will take registration under GST too, unless he/she does not meet 1^st condition listed above.
• Where a business which is registered has been transferred to someone, the transferee shall take registration with effect from date of transfer.
• Anyone who makes inter-state supply of goods
• Casual taxable person (see below)
• Non-Resident taxable person (see below)
• Agents of a supplier
• Those paying tax under reverse charge mechanism
• Input service distributor
• E-commerce operator or aggregator
• Person who supplies via e-commerce aggregator

Other notable points regarding registration

• A person with multiple business verticals in a state may obtain a separate registration for each business vertical (in each state).
• PAN is mandatory to apply for GST registration (except for non-resident person who can get GST registration on the basis of other documents)
• A registration which has been rejected under CGST Act/SGST Act, shall also stand rejected for the purpose of SGST/CGST act.

Registration when you supply goods and services occasionally and do not have a fixed place of business.

Such persons are classified as ‘casual taxable person’ and ‘non-resident taxable person’ as per the GST law.

 Who is a ‘casual taxable person?

If you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but where you don’t have a fixed place of business. As per GST you will be treated as a casual taxable person.

Who is a non-resident taxable person?

When you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but you don’t have a fixed place of business in India. As per GST you will be treated as a non-resident taxable person.

Here are the rules for registration for these persons-

• Registration shall be valid for 90 days.
• It can be further extended by 90 days.
• An advance deposit of tax liability for the period of registration must be made. Additional tax must be deposited if extension of registration is sought.
• This tax deposited shall be used like ‘input credit’.

Exemption from GST Registration:

The following shall not be required to obtain registration, and will be allotted a UIN (Unique Identification Number) instead. They can received refund of taxes on notified supplies of goods/services received by them:

• Any specialised agency of UNO (United Nations Organisation) or any multilateral financial institution and organisation notified under the United Nations Act, 1947
• Consulate or Embassy of foreign countries
• Any other person notified by the Board/Commissioner
• The central government or state government may, based on the recommendation of the GST council, notify exemption from registration to specific persons.

The first step to compliance with GST is registration under GST. Who should register and what are the rules around it?