- 7th August 2017
- Posted by: web@taxes
- Category: Business
Persons listed under the following categories are required to take registration under GST regime.
- A person whose aggregate turnover exceeds Rs.20 lakh (Rs.10 lakh in case of special category states) in a financial year.
- Every person who is registered under an earlier law shall take registration under GST.
- Where a business which is registered has been transferred to someone, the transferee shall take registration with effect from the date of transfer.
- Anyone who makes inter-state supply of goods and/or services.
- Casual taxable person
- Non-Resident taxable person
- Agents of a supplier
- Those paying tax under reverse charge mechanism
- Input service distributor
- E-commerce operator or aggregator
- Person who supplies via e-commerce aggregator
- Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person