Following categories of persons shall be required to be registered under CGST Act, 2017 irrespective of the aggregate turnover:
- Persons making any inter-state taxable supply of goods
- Casual taxable persons making taxable supply
- Persons who are required to pay tax under reverse charge
- Persons who are required to pay tax u/s. 9(5), i.e. persons providing services
- By way of transportation of passengers by a radio-taxi, motor cab, maxi cab and motor cycle (e.g. Ola and Uber etc.)
- By way of providing accommodation in hotel, inns, guest houses, clubs, campsites or other commercial place meant for residential or lodging purposes(e.g tripadvisors,goibibo)
- By way of housekeeping such as plumbing, carpentering etc. (e.g urbanclap etc)
- Non-resident taxable persons making taxable supply
- Persons who are required to deduct tax u/s. 51
- Persons who make taxable supply of goods or service or both on behalf of other taxable persons whether as an agent or otherwise
- Input service distributor, whether or not separately registered under this Act
- Persons who supply goods/services/both, other than supplies specified u/s. 9(5), through electronic commerce operator who is required to collect tax at source u/s. 52
- Every electronic commerce operator who is required to collect tax at source u/s 52
- Every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person
- Such other person or class of persons as may be notified by the Government on the recommendations of the council
Note: Exemption from compulsory GST registration even making interstate supply:
- A person making inter-state supply of services is not required to register under GST if his aggregate turnover is less than Rs.20/10 lakhs.
- Person engaged in supply of handicrafted goods making inter-state supply are exempt from GST registration, if the aggregate value of all their supplies on all India bases is less than Rs.20/10 lakhs.
- A job worker with turnover less than Rs.20/10 lakhs is exempt from registration. This exemption is not available to Jewellery, goldsmiths’ and silversmiths’ wares and other articles manufactured on job work basis.