Any person having annual aggregate turnover from operation more than Rs. 20Lacs are required to register under GST. However in certain cases A limit of Rs. 10Lacs is set to consider registration under GST [limit Rs 10 lakhs for Special Category States (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand]
And for certain Persons GST registration has to be done irrespective of its turnover,
- Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit
- Having operations in multiple states- Every person will have to obtain a separate registration for every state in which he has a business establishment whether by same name or a different name. Even if person is having same PAN number and has operations in different states, every operational unit will have to apply for separate registration.
- Having multiple business verticals in one state - business units even though registered with the same name and under the same PAN will have to apply for separate registration for each such unit within the same state.
- Making any Inter-State taxable supply
- Casual taxable persons & Non-resident taxable persons
- Required to pay tax under Reverse Charge
- Required to deduct tax at source
- Agents of a supplier
- Input Service Distributor
- Supplying goods or services through E-commerce Operator
- E-commerce Operator/ Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola)
- 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
Be Peaceful !!!