Every Supplier will be liable to be registered if his aggregate turnover in a financial year exceeds the limit.
Registration should be done in the State or Union Territory from where he makes taxable supply of goods and services.
Turnover is calculated for the financial year. Special Category States:- Sub-clause (g) of clause (4) of Article 279A of the Constitution.
Who has to compulsorily take registration irrespective of the turn over. Threshold Limits are not applicable to them.
The following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
- Persons making any inter-State taxable supply;
- Casual Taxable Persons making taxable supply
- Persons who are required to pay tax under reverse charge mechanism;
- Electronic Commerce Operator.
- Non-Resident Taxable Persons making taxable supply
- Persons who are required to deduct tax at source. Agents providing goods and/or services on behalf of other registered taxable persons called as Principals.
- Input Service Distributor.
- Suppliers providing goods / services through an E-Commerce Operator.
- Electronic Commerce Operators
- Persons supplying online information and database access or retrieval services from a place outside India to a person in India.
- Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
Persons not liable to register
Any person engaged exclusively in the business of supplying goods or services or both
- Not liable to tax or
- Wholly exempt from tax.
An Agriculturist who supply produce out of cultivation of land.
Persons exempted by notification.
- GSTR 1 OUTWARD SUPPLIERS
- GSTR 2 INWARD SUPPLIES
- GSTR 3B
- GSTR 4
- GSTR 9 ANNUAL RETURN