New GST Registration

1. What is GST Registration?

Every business carrying out a taxable supply of goods or services and whose turnover exceeds the threshold limit of Rs. 20 lakhs (Rs 10 lakhs for North Eastern and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.

2. Who should get registered under GST?

Any business whose turnover exceeds the threshold limit of Rs. 20 lakhs (Rs 10 lakhs for North Eastern and hill states) will have to register under GST. Businesses registered under any of the pre-GST laws: VAT, Excise/Service Tax have to register under GST by default.

Apart from the normal taxpayer (as defined above), there are few special cases (as explained in section 3) that have to register for GST irrespective of their turnover.

3. Businesses that need to register under GST irrespective of their turnover

  • Every person who is registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.) needs to register under GST.
  • When a business which is registered has been transferred to someone, the transferee shall take registration with effect from the date of transfer.
  • Anyone who drives inter-state supply of goods
  • Casual taxable person
  • Non-Resident taxable person
  • Agents of a supplier
  • Those paying tax under the reverse charge mechanism
  • Input service distributor
  • E-commerce operator or aggregator
  • Person who supplies via 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

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Deepak Kanoria
Facilitation Center – Authorized by Government of West Bengal India

204 Chittaranjan Avenue Near Girsh Park Metro
Kolkata 700007
(O) +91 33 40040525,
(M) +91 9903028438

Email : deepakkanoria@hotmail.com