GST Registration

Every Person carrying taxable supply of goods or services or both whose aggregate turnover in financial year exceeds 20 lakhs rupees on all India basis other than special category states whose threshold limit is 10 lakhs is liable for the registration under the GST in the state or union territory in which he is making taxable supplies. Special category states are north east states like Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and other states i.e. Himachal Pradesh and Uttarakhand.

Government has made it mandatory for interstate suppliers making taxable supplies to get registered under GST without following the threshold limit as specified in GST regime. Also it made compulsory registration under GST for the recipient receiving taxable supply who are liable to pay GST under reverse charge.