GST Registration Requirement of Registration or Applicability

GST Registration Requirement of Registration or Applicability

GST Registration Requirement of Registration : I am trying to cover all aspects of registration requirements together with its basic meaning for CA Intermediate Students. I hope it will help to the students to build a basic understanding about GST Registration , its applicability, and eligibility.

Meaning of word ‘Registration : Registration under any law whether it is in newly imposed or is already in existence is the basic and fundamental requirement of any of the concern, individual etc. Without the same, a concern or an individual is not able to pay, collect or claim input credit of the tax applicable. Further, we can say registration under any law is the initial step of compliance of law applicable. It’s a legal recognition of an individual or a concern like an account holder of any of the bank is recognized by account number.

Goods and Service Tax (GST) came into force from 01st July 2017. Prior to its enforcement of the GST, there are different registration had to be taken to a service provider and to a Trader or Manufacturer of goods as well. But after GST only one registration is required. That is Goods and Service Tax Identification Number generally denoted by GSTIN.

Applicability and Eligibility for Registration:

  • Every Supplier of Goods and Services or both required to obtain registration.
  • In the state or union territory from where he makes the taxable supply of the goods or services.
  • If aggregate turnover of goods or service supplied in a Financial Year exceeds Rs. 20.00 Lakh.
  • Above mentioned limit is cut down to Rs. 10 Lakh for 10 states, which comes into the special category of states, which are States of Arunachal Pradesh, Assam, Himachal Pradesh, Manipur, Mizoram, Meghalaya, Nagaland, Sikkim, Tripura, and Uttrakhand.

Aggregate Turnover:

  • Value of all outward supplies:

Taxable Supplies

Exempt Supplies


Interstate Supplies

Of persons having the same PAN is computed on all India basis. i.e. if a single person is having different branches all over India than the turnover of all branches will be considered in the calculation of prescribed limit.

  • Registration required only for a place of business:

A person is required to obtain registration for each place of business in India. Actually, GSTIN registration is issued for a place of business or we can say state basis separately. For example, if a person is having more than once branches of his business in different states in India than in that case he has to take registration for each state separately. In case if he has more than one business places in the same city than he has to mention all the additional places of business in the registration application which are other than the principal place of business.

  • Taxpayers Registered under previous tax law:
  1. Obtaining provisional Id from or from State VAT authorities.
  2. Login with Provisional Id on GST common portal.
  3. Complete Enrollment Process and uploading of documents.
  4. Getting application reference number.
  5. Taxpayer will get provisional GSTIN on an appointed date online.
  • Conditions where compulsory registrations are required:
  1. In case of interstate supply.
  2. Casual taxable person making the taxable
  3. The requirement of payment of tax under reverse charges.
  4. Tax payment requirement under section9 (5).
  5. The nonresident taxable person making the taxable
  6. A person required deducting tax under section 51.
  7. The agent of some Principal
  8. Supplier other than Notified under section 9 (5).
  9. E-commerce operators providing a platform for supply.
  10. Every person supplying online information and database or retrieval services.
  11. Input service distributor.
  12. Persons or class of persons notified by central or state government.

As per section 2(107) of the CGST Act, 2017 Taxable Person means a person who is registered or liable to be registered under section 22 or 24.

From the above definition persons who are not required for registration:

  1. A person engaged exclusively in tax-free goods or services.
  2. A person engaged in goods or services which are exempt.
  3. Agriculturist to the extent of supply of produce of cultivation of land.
  4. The government notified persons of specified categories.

I hope this article will help to all CA Intermediate students together with other readers as well to get a basic knowledge of registration and its requirement in the context of GST.

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June 13, 2018

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