Notification No. 10/2019-Central Tax dated 7th March 2019
It is now necessary for those who supply goods to register for GST (with the exception of those making intra-State supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand). The threshold has been raised from 20 lakhs to 40 lakhs.
- With the exception of ice-cream vendors and edible ice, including chocolate;
- In addition to tobacco and manufactured tobacco alternatives, pan masala is also available.
- Section 24 registration requirements.
Service providers, however, are subject to a registration barrier of 20 lakhs. States in special categories are subject to a registration barrier of 10 lakhs.
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Compulsory GST Registration Under Section 24 of the CGST Act, 2017
Gst Registration is required for the following individuals under Section 24(1) of the CGST Act 2017, even if their aggregate turnover does not exceed the threshold limit; section 22 exempts them from registration. (1).
- Registration is required regardless of the threshold hold limit. No registration is required if a company’s revenue is below the threshold.
- Taxable supplies must be registered by casual taxable individuals regardless of the threshold hold limit.
- Reverse charge tax payers must register regardless of the threshold limit.
- Under Section 9(5), all individuals who are liable to pay taxes must register.
- The threshold hold limit does not apply to non-resident taxable persons who make taxable supplies.
- Tax deductors are required to register separately whether or not they are registered under the GST Act 2017.
- GST registration is obligatory for anyone that offers goods or services on behalf of another taxable person, whether as an agent or otherwise.
- Regardless of whether they are registered under the CGST Act 2017, input service distributors must register as ‘Input Tax Distributors’.
- CGST Act, except for supplies specified under Section 9(5), requires compulsory registration for persons who supply products or services through such an electronic commerce operator.
- GST applies to all individuals providing online information and database access or retrieval services (OIDAR) from an international location to a person in India who is not a registered taxable person.
- According to the GST Council’s recommendations, anyone else or a class of individuals may be required to register.
- Exempted items are not subject to GST unless the seller is liable under reverse charge.
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