Frequently Asked Questions

Every supplier, who makes taxable supply of goods or services or both, in a State or Union territory, shall be liable to be registered, if his aggregate turnover in a financial year exceeds Twenty Lakh Rupees (Other than Special Category States).

In the case of Special Category States, the above said aggregate turnover limit will be Ten Lakhs Rupees.

In other words, where such person makes taxable supplies of goods or services or both from any of the Special Category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds Ten Lakh Rupees

List of Special Category States

Special Category States are Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.

Meaning of Aggregate Turnover

For the purposes of registration,  the expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
AND
Supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of goods by the principal and the value of such goods shall not be included in the aggregate turnover of the registered job worker;

Persons not liable for Registration

The following persons shall not be liable to registration, namely:

Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under GST;

An agriculturist, to the extent of supply of produce out of cultivation of land.

Such other category of persons, to be notified from time to time,  by the Government, on the recommendations of the Council, who may be exempted from obtaining registration under GST.

Compulsory Registration in Certain Cases

The following categories of persons shall be required to be registered under the GST, irrespective of the turnover threshold :
Persons making any inter-State taxable supply;
Casual Taxable personsmaking taxable supply;
Persons who are required to pay tax under reverse charge;
Specific categories of services, as notified by the government, the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it {i.e. Person who are required to pay tax under sub-section (5) of section 9 of the CGST Act};
Non-Residenttaxable persons making taxable supply;
Persons who are required to deduct tax, whether or not separately registered;
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, whether or not separately registered;
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;
Every Electronic Commerce Operator;
Every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and
Such other person or class of persons as may be notified by the Government on the recommendations of the Council.

Registration Process - On or After the Appointed Day (i.e. 1^st July, 2017)

Submission of Application for Registration

Every person (hereinafter referred to as applicant), who is liable to be registered under the GST Act and Every person, who is seeking voluntary registration shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the Common Portal, either directly or through a Facilitation Centre (to be notified by the Commissioner).
The PAN shall be validated online.
The mobile number, as declared in Part A of FORM GST REG-01,will be verified through a one-time password sent to the said mobile number; and
The e-mail address declared shall be verified through a separate one-time password sent to the said e-mail address.
On successful verification of the PAN, mobile number and e-mail address, a Temporary Reference Number (TRN) shall be generated and communicated to the applicant on the his mobile number and e-mail address.