As per section 22 of the CGST Act, 2017 following person are required to get registration under GST:
(a) Supplier of taxable goods and/or services if his aggregate turnover in a financial year exceeds 20 lakhs rupees in normal states and 10 lakhs in the States specified under sub-clause (g) of clause (4) of Article 279A of the Constitution (including special category States). Here aggregate turnover includes:
• The value of all taxable supplies,
• Exempted supplies,
• Zero rated supplies
• Supplies of goods and/or services made by the taxpayers on his own or on behalf of principals
• Supply of goods by registered Job worker after completion of job wifi be added in turnover of the principal. But excludes reverse payment of inward supplies by the recipient, central, States’ and UTs’ taxes of CGST/SGST/UTGST and IGST and Cess, Act.
(b) Following category of person are required to be registered in GST irrespective of turnover:
• Person making Inter-State Supplies
• Casual Taxable persons,
• who is required to pay tax under Reverse Charge,
• The c-commerce operator providing platform to the suppliers of goods or services, who is liable to collect TCS u/s 52,
• The Vendor supply through e-commerce operator not covered u/s 9(5) of CGST Act.
• The e-commerce operators - aggregator of branded services, irrespective of threshold covered u/s 9(5) of the CGST Act
• Non-resident taxable person,
• The Govt. departments/other persons as notified by Govt. of India who are responsible for deducting taxes under section 51 of CGST Act whether or not separately registered under this Act. Persons who supply goods/services or both on behalf of other taxable person, whether as an agent or otherwise.
• The Input Service Distributors, whether or not separately registered under the existing law or not.
• Every e-commerce operators or who supplying online information and database access or retrieval services from a place outside India to person in India, other than a registered taxable person and
• Such other person or class of persons as may be notified by the Central Govt. or a State Govt. on the recommendation of Council.
(c) Liability on transfer of business:
i. where a business carried on by a taxable person is transferred, whether on account of succession or any other reason, to another person as a going concern, the transferee, or the successor, shall be liable to be registered with effect from the date of such transfer or succession.
ii. where the business is transferred pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, dc-merger of two or more companies by an order of a High Court, 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.
(d) Voluntary Registration: Any person who is not mandated to be registered under GST can apply for registration voluntarily and all provisions of this Act, as applicable to a registered person, shall apply to such person. Such person should be able to take benefit of ITC subject to conditions and restrictions provided in the Act from the effective date of registration.
There is single registration for CGST/SGST/UTGST and IGST. However, taxpayer having business in more than one state on the same PAN has to register State wise.
In case there are more than one business verticals of the same entity in the State, the taxpayer may get separate registration and GSTIN for each such verticals. Business vertical is defined under section 2(18) of CGST/ SGST/UTGST Act, 2017 as “business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals”.
Where more than one registrations for the same business in one state are available under Central or State laws, in current regime the taxpayers may opt for a single registration under GST for different business premises. In such case they may register their Principal Place of business and attach other place of businesses with it. Sec. 2(8 of CGST Act define Principal Place of Business as “principal place of business means the place of business” specified as the principal place of business in the certificate of registration. |
