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Who is Liable to get Registered under GST?

Updated: Feb 5

GST was introduced in 2017 with a view to imply easy tax compliance by eliminating different reporting structure. GST has brought different taxes under one ceiling. Today we are going to understand the need and requirement for GST Registration.

The normal understanding of the business class is that we are required to get GST Registration only if our turnover in a particular financial year goes beyond Rs.20 Lakhs (Rs.10 Lakhs in special category of states). However there are many other conditions under which compulsory registration is required under the GST Act under section 24. By the end of this article you will come to know whether you are required to get registered under GST.

Mandatory GST Registration

Now lets see who is required to get GST registration:

1. Inter State Supply of goods

According to section 24, any person who is supplying goods or services inter state (outside the state in which he is registered) is required to get GST number without any Turnover Limit.

(As per notification no.10/2017 dated 28th June, 2017, the government has made supply of services exempt for registration if service provider’s turnover is below Rs.20 Lakhs)

exemption from gst registration to small inter-state service providers

Let us understand by below table: