Compulsory Registration under GST
Exhaustive List of categories for obtaining compulsory registration under GST.
A. Persons Liable for GST Registration based on Threshold Limits
A service Provider whose annual turnover exceeds Rs. 20 lakhs or a business engaged in the supply of goods whose annual turnover exceeds Rs. 40 lakhs fall under the mandatory registration category. Special category states have lower turnover criteria.
B. Compulsory Registration in certain cases
- Persons making Inter-state supply of Goods
- Persons making inter-state supply of services whose turnover crosses Rs. 20 Lakhs, Rs. 10 lakhs in case of Special Category States
- Casual Taxable Persons/Non-resident Taxable Persons (NRTP) making taxable supply
- Persons required to pay tax under Reverse Charge
- E-commerce Operators
- Person making taxable supply of goods or services or both on behalf of other taxable persons whether as agents or otherwise
- Input Service Distributors
- Persons supplying OIDAR from Outside India to an unregistered person in India