All about compulsory registration under GST

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What is compulsory registration under GST?

In the GST era, businesses whose aggregate turnover exceeds specified threshold limit is required to register as a normal taxable person under section 22 of the CGST Act. However, there are certain cases under section 24 of the CGST Act, where registration under GST is mandatory irrespective of amount of aggregate turnover. 

Mandatory registration under GST

The category of persons to whom GST registration is mandatory is as follows:

• Person making inter-state taxable supply of goods.

• Casual taxable persons making taxable supply

• Persons who are required to pay GST under reverse charge mechanism on inward supplies received 

• Non-resident taxable persons making taxable supply

• E-commerce :

o Electronic Commerce Operator who is required to collect tax at source under section 52 

o Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52. However, persons who are suppliers of service and supplying services through e-commerce operator are not required to register under GST if their aggregate turnover is less than specified threshold limit. This relaxation is only for supply of services.

• Persons who are required to deduct tax under section 51, 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 (ISD), whether or not separately registered under this Act.

• 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 person.

• Such other person or class of persons as may be notified by the Government on the recommendations of the GST Council.

#Compulsory GST registration

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