Who is required to obtain Registration under GST?

As per requirement of GST Act,2017 every supplier of goods or service or both whose aggregate Turnover is more than Rs.20 Lacs in a year (Rs.10 Lacs in special category states) have to obtain GST registration.

If the supplier is supplying only goods, then threshold limit is Rs.40 Lacs in a year (Rs.20 Lacs in Special category states) subject to condition that state has obtained higher threshold limit.

However, certain category of suppliers who are required to obtain Mandatory registration irrespective of their Turnover.

Who is required to take Mandatory GST Registration?

The following categories of suppliers are required to obtain Mandatory registration irrespective of any turnover limit:

1. Persons making any inter-state taxable supply of goods :
   
   EXCEPT:
   
   Certain Category of Person are having Exemption from Compulsory Registration even if they are making Interstate Supplies as per GST Act, 2017.
   
   a) Supply of services has been exempted from this condition, if his aggregate Turnover is less than threshold limit vide (Notification No.10/2017- Integrated Tax dated 13^th October,2017)
   
   b) Persons engaged in supply of handicraft goods making inter-state supply are exempt from GST registration, if the aggregate turnover of all their supplies on all India bases is less than threshold limit per annum.
   
   c) A job worker with aggregate turnover less than threshold limit is exempt from registration, even if he makes inter-State supplies to registered person.
   
   i) This exemption is not available to certain Job workers to serial number 151 in the Annexure to rule 138 of the Central Goods and Services Tax Rules, 2017 OR
   
   ii) Who is liable to be registered under sub-section (1) of section 22 or who opts to take registration voluntarily under sub-section (3) of section 25 of CGST Act.
   (Notification Number. 7/2017 – Integrated Tax dated 14^th September, 2017)
   
   
2. Casual taxable persons making taxable supply (However casual taxable persons making supplies of specified handicraft goods are exempted from compulsory registration and are entitled to the threshold exemption.)
   
3. Persons required to pay tax under reverse charge.
   
4. Non-resident persons making taxable supply.
   
5. Who is required to deduct tax (TDS) under section 51.
   
6. Persons required to collect tax (TCS) under section 52.
   
7. Persons who make taxable supply on behalf of other taxable persons whether as an agent or otherwise.
   
8. Input Service Distributor (ISD).
   
9. Person selling goods or services through E-commerce operator only when person is required to Collect Tax at source (TCS) under section 52 of CGST Act.
   
   However, Supplier of service and supplying service through E-commerce operator are Not Mandatorily required to register under GST Act if their aggregate turnover less than threshold limit.
   (Notification Number 65/2017 dated 15^th November,2017 of Central Tax.)
   
   
10. Person supplying online information, data base access or retrieval services (OIDAR) from a place outside India to an unregistered person in India.