Who are required to register under GST Law?

“GST REGISTRATION”

Dealers having annual turnover less than Rs. 20Lacs are not required to register under GST.

However in certain cases A limit of Rs. 10Lacs is set to consider registration under GST [limit Rs 10 lakhs for North Eastern States, Himachal Pradesh and Uttarakhand and Jammu and Kashmir]

And for certain persons GST registration has to be done irrespective of its turnover,

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1. persons making any inter-State taxable supply.
2. casual taxable persons making taxable supply.
3. persons who are required to pay tax under reverse charge.
4. persons who are required to pay tax under section 9(5) [electronic commerce operators]
5. non-resident taxable persons making taxable supply.
6. persons who are required to deduct tax under section 51 (TDS), whether or not separately registered under the Act [Thus, separate registration is required for TDS purposes]
7. persons who supply goods or services or both on behalf of other taxable persons whether as an agent or otherwise.
8. input service distributor whether or not separately registered under the Act [Thus, separate registration is required for ISD purposes]
9. persons who supply goods or services or both, other than supplies specified under section 9(5), through such electronic commerce operator who is required to collect tax under section 52.
10. every electronic commerce operator.
11. every person supplying online information and data base access or retrieval services (OIDAR) from a place outside India to a person in India, other than a registered taxable person [Thus, if a person is already registered under GST, separate registration is not required]

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