Who all need GST Registration?
The registration in GST is PAN based and State specific. Supplier has to register in each such State or Union territory from where he effects supply if he fulfills any of the following conditions:
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax)
- Businesses with turnover above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
- Casual taxable person / Non-Resident taxable person..
- Agents of a supplier & Input service distributor..
- Those paying tax under the reverse charge mechanism..
- Person who supplies via e-commerce aggregator...
- Every e-commerce aggregator
- 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