Any supplier who carries on any business at any place in India and whose aggregate turnover (aggregate turnover calculate all India basis Includes all taxable, non taxable and exempt supplies/services ) exceeds threshold limit Rs 20 lakh for all States except North-Eastern States wherein the limit is Rs 10 lakh in a year is liable to get himself registered within 30 day from the date on which he become liable to take registration.
Threshold limit for registration is not applicable to following class of persons..
- persons making any inter-State taxable supply;
- casual taxable persons;
- persons who are required to pay tax under reverse charge;
- non-resident taxable persons;
- persons who are required to deduct tax under section 37;
- persons who supply goods and/or services on behalf of other registered taxable Persons whether as an agent or otherwise;
- input service distributor;
- persons who supply goods and/or services, other than branded services, through electronic commerce operator;
- every electronic commerce operator;
- an aggregator who supplies services under his brand name or his trade name; and
- such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
Special Features of Registration
- In GST, Supplier shall have to take a separate registration in each state if taxable person will supplied goods or services from more than one state.
- A supplier shall not be liable for Registration if his aggregate turnover consists of only such Goods and/or Service which are not liable to Tax under this Act.
- The facility of voluntary registration is available
Returns under GST
Prescribed returns under GST:
- Outward Supplies (GSTR-1).
- Inward Supplies (GSTR-2).
- Monthly Return (GSTR-3).
- Quarterly Return for Composite Tax Payer (GSTR-4).
- Return for Foreign Non-resident Taxpayer (GSTR-5)
- ISD Return (GSTR-6)
- TDS Return (GSTR-7)
- Annual Return (GSTR-8).
|Section||Return||To Be filed by||Due date of return|
|Every Taxable Person other than Composition Dealer, TDS deductor or Input Service Distributor||10th Day of
|Every Taxable Person other than Composition Dealer, TDS deductor or Input Service Distributor||15th Day of
|Every Taxable Person other than Composition Dealer, TDS deductor or Input Service Distributor||20th Day of
|Composition Dealer||18th day of the month next to quarter|
|Non-resident||20th of the next month & within 7 days of expiry of registration|
|Input Service Distributor||13th Day of Next Month|
|TDS Deductor||10th Day of Next Month|
|Every Taxable Person other than TDS deductor, ISD, Casual Taxable Person or NRI Taxable Person||31st December of next FY|