Section 22: Person liable to registration
Every supplier shall be liable to registered under GST Act in the State or Union Territory from where he makes supply of goods or services or both, if his Aggregate Turnover is exceeding specified threshold limit under GST act in a financial year
Threshold Limits:
i) Supplier who is supply exclusively services or goods and services or notified goods – threshold limit is Aggregate Turnover notified goods 20Lakh Rupees.
ii) Supplier who is supply exclusively – threshold limit is Aggregate Turnover 40 Lakhs Rupees
Specified States:
- Manipur
- Mizoram
Threshold limit is Aggregate Turnover 10Lakh Rupees - Tripura
- Nagaland
Notified Goods:
Manipur
Other Edible Ice Cream
Tobacco and
Tobacco Substitutes.
Aggregate Turnover 40 Lakh Rupees not applicable for following states:
- Arunachal Pradesh
- Telangana
- Uttarakhand 20 Lakhs limit is applicable
- Meghalaya
- Sikkim
- Puducherry
Aggregate Turnover:
Includes-
1. All outward taxable supplies (FCM basis + RCM basis)
2. Exempted supplies & Nil rated supplies
3. Non-GST supplies
4. Export supplies
5. Supplies to distinct person.
6. Aggregate turnover is calculated on all over India basis.
7. Aggregate turnover includes all supplies made by taxable person whether on his account or on behalf of his principal.
Excludes –
1. Taxes paid/payable under GST
2. Inward supplies on which tax paid on RCM basis.
Section 23: Person not liable to register
1. Person exclusively supplies of non-taxable / wholly exempted goods or services or both.
2. Person supply only taxable supplies which are taxable based on RCM.
3. Agriculturist – to the extent of supply of produce out of cultivation land.
Section 24: Compulsory Registration
1. Person supplies interstate supply of taxable services. (Excluding, supply of handicraft goods provided supplier having PAN and generate E-way bill)
2. Casual taxable person (CTP).
3. Non-resident taxable person (NRTP).
4. Recipient of taxable supplies on which tax payable on RCM basis.
5. Person makes supply of goods/services on behalf of taxable person.
6. Commerce operator who supplies notified services – intra state supplies.
Example:
(a) Transportation of passenger (OLA Cabs)
(b) Renting of accommodation (OYO Rooms)
(c) Household services (Justdial)
7. Commerce operator, E.g., Flipcart, Amazon.
8. Person supplying goods through E-commerce.
9. Person generates his own website to marketing –
(a) Marketing India wide -Immediate Registration
(b) State level – Sec 22 applicable
