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GST Act 2016 REGISTRATION

GST Act 2016, REGISTRATION - Goods and Services Tax - GST - By: - CA Akash Phophalia - Dated:- 18-6-2016 - 1. Background Model GST law provides for registration of various persons in different situations. This article aims at enlightening readers about the persons who are required to take registration and other provisions related to registration. 2. Threshold Limit In order to provide relaxation to small suppliers it is provided that every supplier shall be liable to be registered under this act .....

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the CGST Act, SGST Act and the IGST act, as the case may be. But aggregate turnover does not include the value of supplies on which tax is levied on reverse charge basis and the value of inward supplies. 3. Persons requiring registration Following are the persons required to take registration under this act - (a) Persons making inter-state supply, irrespective of any threshold limit (b) Casual taxable persons, irrespective of the threshold specified (c) Persons who are required to pay tax under .....

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of goods of services if its aggregate turnover in a financial year exceeds ₹ 9 lacs. (m) Supplier liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 4 lacs. (for NE states including Sikkim) (n) Persons who were already registered under the earlier law subject to point (l) and (m) above. (o) Transferee in case where business is transferred. 4. Following table will make some situations regarding registrat .....

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