GST Registration Requirement for different Taxpayers

Navdisha Sehgal

29 Apr, 2021

GST registration is mandatory for persons whose turnover exceeds Rs. 40 lakhs & Rs. 10 lakhs for North Eastern & Hilly states. For businesses engaged without the GST registration, it will be an offence under the GST Act^[1]. Different types of taxpayers are required to have GST registration. In this article, we will look into the GST registration requirement for various categories of taxpayers.

GST registration requirement for different taxpayers

Additional conditions for GST registration requirement

Some conditions are applicable for GST registration. The conditions are:

• The person who is engaged in inter –state supply of taxable goods or services or both.
• The tax is to be paid under the reverse charge mechanism.
• Tax is to be paid by the person under section 9(5) of the Act.
• The person is liable to deduct tax at source.
• A person who is engaged in supply of taxable goods or services via an e- commerce operator.
• Persons who are engaged in the supply of taxable goods or services or both on behalf of another registered taxable person, as an agent or otherwise.

Conclusion

GST registration is compulsory for persons engaged in business whose threshold limit exceeds Rs. 40 lakhs & Rs. 10 lakhs for NE States & Hilly areas. The categories of taxpayers are listed in the table above for the GST registration along with the requirements & the threshold limit for the registration. Thus, the persons need to be aware of the GST registration requirement.

Read our article:GST Registration for Sole Proprietorship