Who Needs GST Registration in India?
GST registration is required for every person or business entity that supplies goods or services exceeding the prescribed turnover limits. However, there are certain cases where registration is mandatory regardless of the turnover.
Mandatory Registration Cases
Under the GST Act, the following persons must register even if their turnover is zero:
- Persons making any inter-state taxable supply of goods.
- Casual taxable persons making taxable supply.
- Non-resident taxable persons making taxable supply.
- Persons required to pay tax under Reverse Charge Mechanism (RCM).
- Electronic commerce operators and persons supplying through them.
Threshold Limits for GST Registration
The government has set different turnover limits for different states to support small businesses. For most of India, the limit for goods is ₹40 Lakhs. For service providers, the limit is ₹20 Lakhs. However, for Special Category States in North East India, the limit is reduced to ₹10 Lakhs.
Frequently Asked Questions
Yes, any person can voluntarily apply for GST registration even if their turnover is below the
limit. This is beneficial for claiming Input Tax Credit (ITC) and for B2B transactions.
A Casual Taxable Person is someone who occasionally undertakes transactions involving the supply of
goods or services in a state where they have no fixed place of business.
Yes, generally if you sell goods through e-commerce platforms like Amazon or Flipkart, GST
registration is mandatory regardless of your turnover. However, there are some recent relaxations
for small intra-state e-commerce sellers.