GST Act 2016, REGISTRATION
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 18-6-2016
1. Background
Model GST law provides for registration of various persons in different situations. This article aims at enlightening readers about the persons who are required to take registration and other provisions related to registration.
2. Threshold Limit
In order to provide relaxation to small suppliers it is provided that every supplier shall be liable to be registered under this act in the State form where it makes a taxable supply of goods or services if its aggregate turnover in a financial year exceeds ₹ 9 lacs. However, this limit is ₹ 4 lacs for the persons conducting business in NE states including
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to pay tax under reverse charge
(d) Non resident taxable persons
(e) Persons who are required to deduct tax under section 37 (TDS)
(f) Agents
(g) Input service distributor
(h) Supply of goods or services through electronic commerce operator, other than branded services
(i) Every electronic commerce operator
(j) Aggregator who supplies service under his brand name or his trade name
(k) Other notified persons
In the situation other than above-
(l) Suppliers liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 9 lacs.
(m) Supplier liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial
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beyond prescribed limit
Yes
9
Reverse charge – Other than personal use
Yes
10
Non-resident persons
Yes
11
Persons required to deduct TDS providing intra state supply upto ₹ 9 lacs
Yes
12
Input service distributor
Yes
13
Agent or the like
Yes
14
Intra-state supply upto ₹ 9 lacs
As an agent
Yes
15
Electronic commerce operator
Yes
16
Supply through electronic commerce operator – Branded or otherwise
Yes
17
Aggregator – supplying services
Yes
18
Intra-state supply – Exempted ₹ 5 lacs
Intra-state supply – Taxable ₹ 5 lacs
Yes
As the aggregate turnover exceeds ₹ 10 lacs.
5. Time limit for registration
Person liable to take registration under this act shall be liable to take regist
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