GST India Forum – Goods and Services Tax (GST) in India › Forums › Discussion › Person Liable for Registration under GST
- CA RISHABH PATWARIParticipantApril 29, 2017 at 10:25 AMPost count: 4Topics: 4
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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)
1 user thanked author for this post.Sunil SmoParticipantJune 20, 2017 at 2:15 PMPost count: 13Topics: 0
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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.prateek agarwalParticipantJune 22, 2017 at 7:08 PMPost count: 1Topics: 0
Been thanked: 0 timeseserviceshelpParticipantJune 26, 2017 at 5:25 PMPost count: 1Topics: 0
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