Summary of GST provisions on registration

Who is required to registered under the GST?

Every supplier whose aggregate turnover in a financial turnover exceeds Rs.20 Lakh. However, the supplier, who supplies the goods in the special category states, shall be required to obtain registration if aggregate turnover exceeds Rs.10 Lakh.

Exceptions:

1. The following persons liable to be registered without considering the Aggregate TO limit

a. All the persons who is registered under the service tax or excise act or VAT act on the day preceding to the appointed day i.e. 01.07.2017.

b. The transferee or successor of the business shall be liable to be registered with effect from the date of such transfer or succession.

c. Persons making any inter-state taxable supply.

Exceptions:

I. Notification No.7/2017 of IGST: Job worker is not required to obtain registration provided the following conditions needs to be satisfied:

• Job work service should be provided to registered person
• JW’s aggregate TO should be less than or equal to Rs.20 Lakh or Rs.10 Lakh as case may be.
• He should not have been voluntary registered.
• He Should not be providing the JW service to the goods mentioned in Sl.No.151 of the annexure to the rule 138 of CGST rules,2017.

II. Notification No.8/2017 of IGST: Persons who is making the Inter-state taxable supply of Handicraft goods provided the following conditions needs to be satisfied:

• Aggregate TO should not exceed Rs.20 Lakh or Rs.10 lakh as case may be.
• The person should obtain the PAN and generate the E-way bill while supplying the goods.

III. Notification No.10/2017 of IGST: Persons making the inter-state taxable supply of services and who’s aggregate TO is not exceeding Rs.20 Lakh or Rs.10 Lakh as the case may be.

Note: Authors view- Notification no.10 overlaps the notification no.7/2017. So even job worker who provides job work service to goods covered under sl.No.151 of the annexure to the rule 138 of CGST rules,2017, is not required to get registered, provided if he satisfies the conditions mentioned in Notification no.10/2017 of IGST.

d. Casual taxable persons making taxable supply.

Exceptions:

I. Notification No.32/2017 Central Tax: Casual taxable person who is making taxable supply of Handicraft goods provided the following conditions needs to be satisfied:

• Aggregate TO should not exceed Rs.20 Lakh or Rs.10 lakh as case may be.
• The person should obtain the PAN and generate the E-way bill while supplying the goods.

e. Persons who are required to pay tax under RCM basis.
f. Electronic commerce operator.
g. No- resident taxable persons.
h. Persons who are not required to deduct TDS
i. Agent or the persons who is supplying the goods on behalf of other taxable persons.
j. Input service distributor
k. Persons who supplies through E-commerce operator

Exceptions:

I. Notification No. 65/2017 Central tax: Persons who is making the supply of service through E-Commerce operator, Provided his aggregate TO should not exceed Rs.20 lakh or Rs.10 lakh as the case may be.

l. Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

2. Person who is supplying only wholly Non GST or exempted supply.

3. An agriculturist to the extent of supply of produce out of cultivation of land.

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