{"id":49489,"date":"2021-04-29T14:25:07","date_gmt":"2021-04-29T08:55:07","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=49489"},"modified":"2021-04-29T14:25:10","modified_gmt":"2021-04-29T08:55:10","slug":"gst-registration-requirement-for-different-taxpayers","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/gst-registration-requirement-for-different-taxpayers\/","title":{"rendered":"GST Registration Requirement for different Taxpayers"},"content":{"rendered":"

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<\/strong>[1]<\/strong><\/a><\/sup>. Different types of taxpayers are required to have GST registration<\/a><\/strong>. In this article, we will look into the GST registration requirement for various categories of taxpayers.<\/p>\n\n\n\n

GST registration requirement for different taxpayers<\/h2>\n\n\n\n
Category of Taxpayer<\/strong><\/td>Voluntary GST Registration<\/strong><\/td>Compulsory Registration& its Threshold Limit<\/strong><\/td><\/tr>
1. Individual<\/strong><\/td><\/tr>
Normal casual taxable person<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
Unsound mind or minor<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
Legal Heirs<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
Non Resident having taxable supply<\/td>N\/A<\/td>Compulsory GST Registration is required<\/td><\/tr>
2. HUF<\/strong><\/td><\/tr>
Hindu Undivided Family<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
3. Company<\/strong><\/td><\/tr>
Domestic Company<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
Foreign company<\/td>N\/A<\/td>Compulsory GST Registration is required<\/td><\/tr>
4. Firm<\/strong><\/td><\/tr>
Partnership Firm<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
Limited Liability Partnership Firm<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
5. Association of Persons<\/strong><\/td><\/tr>
Co-operative society<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
6. Trust<\/strong><\/td><\/tr>
The Charitable or religious trust must fulfil the following conditions: Must be registered under section 12AA of Income Tax Act;Charitable activities or services performed by entities<\/td>N\/A<\/td>N\/A<\/td><\/tr>
Trust other than above<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services; Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
7. Government Authority<\/strong><\/td><\/tr>
Government or Local Authority<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services;Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr>
8. Artificial Judicial Person<\/strong><\/td><\/tr>
Artificial Judicial Person (for example, ICAI University)<\/td>Yes<\/td>If the threshold limit crosses: Rs. 40 lakhs for goods;Rs. 20 lakhs for services;Rs. 10 lakhs for goods or services in NE & hilly states.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Additional conditions for GST registration requirement<\/h2>\n\n\n\n

Some conditions are applicable for GST registration. The conditions are:<\/em><\/p>\n\n\n\n