Following are the person for whom GST registration is compulsory no matter what is frequency and amount of turnover in a year.
There are a certain class of persons for whom GST Registration is compulsory even if their turnover is less than 20/40 lakhs, as the case may be. Following are the persons –
1. Inter-state supplier
2. Taxpayer under reverse charge mechanism
3. Casual taxable person
4. Non-resident taxable person
5. E-commerce operator
6. Person who requires deducting tax under section 51 of the CGST act, 2017
7. Input service distributor
8. Any person who is engaged in supplies on behalf of another taxable person, whether as an agent or otherwise.
9. Every person supplying online information and database access or retrieval services (OIDAR services) from a place outside India to an unregistered person in India
10. Other persons may be notified by the government.
Note – There are certain exceptions to compulsory registration criteria as well, which means the above persons are not required to enroll under section 24 of the GST Act in certain cases. For e.g.-
- 1. Inter-state supply of services and the aggregate value of such supplies not exceeding the exemption limit.
- 2. Inter-state supply of hand-crafted goods and the aggregate value of such supplies does not exceed the exemption limit.
- 3. Job-workers having a turnover of less than the exemption limit.
- 4. A supplier who is making only reverse charge supplies is not required to register if his aggregate turnover of supplies is less than the exemption limit.
- 5. Casual Taxable Person is exempted from compulsory GST Registration requirement if he is engaged in the supply of hand-craft goods and the aggregate turnover of such supplies does not cross the GST threshold.
- 6. Supplies through e-commerce operators in the following cases shall not be covered under compulsory registration criteria:
- ⦁ Supplies notified under section 9(5) of CGST Act.
- ⦁ Any person who provides services and the aggregate value of such services does not exceed the threshold limit.
Pune, Maharashtra 411019