Tag Archives: ask gst india

Who need GST registration?

Identify yourself, whether you are liable to register under GST.

Here the criterias are as per act and registration rules:

Any individual or entity that fulfills any of the following conditions needs to get GST Registration
1 Having an annual aggregate turnover from operations in the state which is above the threshold limit of  20 Lakhs (Rs. 10 Lakhs for North-Eastern States)
2 Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit
3 Having operations in multiple states
4 Having multiple business verticalsin one state
5 Making any Inter-State taxable supply
6 Casual taxable persons & Non-resident taxable persons
7 Required to pay tax under Reverse Charge
8 Required to deduct tax at source
9 Agents of a supplier
10 Input Service Distributor
11 Supplying goods or services through E-commerce Operator
12 E-commerce Operator/ Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola)
13 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