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Person Liable to register in GST The following assessee’s are liable to get registered under GST regime.
- Every supplier or his agent who makes taxable supply and whose aggregate turnover exceeds 19 Lakhs in a Financial year is required to register himself under GST and once the turnover crosses 20 Lakhs, assessee is required to collect and pay GST.
But in case of North Eastern states assessee is required to get registered if his aggregate turnover exceeds 09 Lakhs and once the turnover crosses 10 Lakhs the assessee is required to collect andpay GST.
- Any person making Interstate supply of goods or services i.e supply of goods or services from one state to another irrespective of total turnover.
- Casual Taxable person: Person who supplies and has no fixed place of business. Registration issued is valid for 90 days.
- Non Resident taxable person : Person who supplies and has no fixed place of business in India. Registration issued is valid for 90 days.
- Assessees who pay tax under Reverse Charge Mechanism.
- Agents or similar person who acts on behalf of supplier
- Input service Distributors.
- E-commerce operator or an aggregator supplying services under his brand name
- Person who supplies via e-commerce operator
- Any person who is required to deduct TDS under GST (not under Income Tax Act 1961)
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(i) person making any inter-state taxable supply
(ii) causal taxable persons
(iii) person who are required to pay tax under reverse charge
(iv) non-resident taxable person
(v) person who required to deduct TDS u/s 37 of the Act
(vi) person who supply goods and/or services on behalf of other registered taxable person whether as an agent or otherwise
(vii) input Service Distributor
(viii)person who supply goods and/or services, other than branded services, through electronic commerce operator.
The persons who are supplying services on which entire gst is payable on reverse charge are not required to register under GST. for eg – ola or uber drivers because in such case ola or uber is liable for collection of tax and not the drivers.
The Person are liable for gst if suppling goods or services .if the person purchase goods from unregistered dealer must pay reverse charges on that items or purchase.in GST seperate bill format are defined for selling of goods and supplying of services.supply under gst
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