Registration Under GST: Who will Liable or Not Liable for GST Registration

Registration Under GST – Liability for Registration Under GST. In any tax system, registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax Credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input TaxCredit of tax paid by him Persons Liable to register..

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Registration Under GST

Section 22 of the CGST Act, 2017 specifies the list of persons liable for registration and section 24 of the CGST Act, 2017 lists categories of persons who are required specifically to take registration even if they are not covered under section 22 of the Act. Following is a summarised list:

  • Supplier: Supplier of taxable goods or services or both exceeding the specified threshold limit of Rs. 10 lakhs (for special category States) and Rs. 20 lakhs for other states and Union territories
  • Licensee: Every person who is a registered licensee or holds a license under an existing law, on the day immediately preceding the appointed day i.e 1 July 2017
  • Transferee: Where a business, which is carried by a taxable person is transferred as a going concern shall be liable to be registered with effect from the date of such transfer or succession
  • Transferee under a scheme: Transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal
  • Interstate supplier: An interstate supplier is compulsorily required to get registered under GST
  • Casual Taxable person: A person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business is termed as a casual taxable person. Such persons if making taxable supply of goods or services or both comes under the ambit of taxable persons
  • Payer of Reverse charge: Persons who are required to pay tax under reverse charge shall get registered under GST
  • Person under Section 9(5) of CGST Act, 2017: As stated in section 9(5) of CGST Act, 2017, the Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on intraState supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services
  • Non-resident: A non-resident taxable person making taxable supply
  • Deductor of tax at source: Persons who are required to deduct tax under section 51, whether or not separately registered under this Act
  • Supplier on behalf of another person: Persons who make taxable supply of goods or services 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
  • Supplier through Electronic Commerce Operator: Persons who supply goods or services or both (other than supplies specified under sub-section (5) of section 9), through such electronic commerce operator who is required to collect tax at source under section 52
  • Electronic Commerce Operator: Every Electronic Commerce Operator
  • Supplier of online information: Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person
  • Any other person: Any other person or class of persons as notified by the Government on recommendations of the Council

Must Read – Download GST All Registration Formats

Persons not liable for registration

The following persons have been specifically kept out of the purview of registration under GST:

  • Person supplying exempted goods or services or goods or services which are not liable for tax under GST.
  • An agriculturist, to the extent of supply of produce out of cultivation of land.
  • The government may, on the recommendations of the Council, by notification, specify the category of persons who may be execpted from obtaining registration under CGST Act

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