Requirements for GST Registration
GST Turnover Limit
Goods Suppliers (except Supplier of ice cream or other edible ice products, Pan masala and tobacco and manufacture tobacco substitutes):
If a person who is engaged in the exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to obtain GST registration. However, in case where person supply goods but: –
- If person engaged in exclusive supply of goods earns a nominal amount of income in nature of commission incomer or interest income (which are exempt) then also the threshold limit for registration will be 20 Lakhs instead of 40 Lakhs.
- Under take the intrastate supplies in states of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
Suppliers other than above: If a person/entity provides service of more than Rs.20 lakhs in a year, then they are required to obtain GST registration. In special category states, the GST turnover limit for service providers has been fixed at Rs.10 lakhs.
Compulsory Registration: Following Person are required to take compulsory registered irrespective of their turnover.
- persons making any inter-State taxable supply;
- casual taxable persons making taxable supply;
- persons who are required to pay tax under reverse charge;
- Electronic commerce operator
- non-resident taxable persons making taxable supply;
- persons who are required to deduct tax under GST, whether or not separately registered under this Act;
- persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
- Input Service Distributor
- every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
Registration limits state wise:
|Threshold Limit of Rs 40 Lacs|
For person engaged in exclusive supply of Goods and Threshold limit of Rs 20 Lacs for others
|Threshold limit of Rs 20 Lacs||Threshold limit of Rs 10 Lacs|
|Jammu & Kashmir|
Exemption from GST Registration
As per Section 23 and notifications there are three categories of Person who are exempt from GST Registration, the details are as under: –
- Agriculturist who is an individual or HUF and who undertakes cultivation of land by own labour or by the labour of the family or by servants.
- Person engaged exclusively in supply of exempt goods or services or both.
- Charitable institution registered under Section 12AA of the Income Tax Act earning revenue from Charitable activities. However, if the trust earns any revenue from activity which are other than charitable activities then such trust are liable to registration as per Threshold limit and its location.
Calculated of Aggregate Turnover: for registration of GST
Aggregate turnover covers all kind of supplies (Taxable+Exempt+Nil Rated+Non Taxable+Export) but excludes Inward supplies liable to Reverse charge mechanism and various tax component under GST Law (Central Tax, State Tax, Union territory tax, integrated tax and cess)
Aggregate turnover is calculated based on the PAN. Hence, even if one person has multiple places of business, it must be summed to arrive at the aggregate turnover.
Documents required for GST Registration:
- PAN Card
- ADHAAR Card
- Photograph of the owner
- Bank Account detail
- Address proof
- Copy of partnership deed (if applicable)
- In case of LLP, registration certificate / Board Resolution of LLP
- In case of Company, certificate of incorporation given by Ministry of Corporate Affairs , MOA/AOA