Do I need registration

Any person dealing with the supply of goods and services whose aggregate turnover exceeds Rs.20 lakhs (Rs.10 lakh in case of special category states) are liable to take GST registration.

Suppliers who are required to get compulsory registration irrespective of their turnover

  1. Inter-state suppliers.
  2. Casual traders
  3. A person receiving supplies on which tax is payable by recipient on reverse charge basis.
  4. Electronic commerce operators.
  5. Non-Resident taxable persons who are not having fixed place of business in India.
  6. TDS Deductor
  7. A person who supplies on behalf of some other taxable person (i.e. agents)
  8. Input service distributors
  9. Online suppliers
  10. Those e-commerce operators who are notified as liable for GST payment under section 9(5).

The following suppliers are exempted from taking registration under GST

  1. Suppliers of goods and services that are completely exempted from tax under Composite GST Rule or GST Act.
  2. Farmers who supply only agricultural products.
  3. Those who are exempted by Government Orders according to the recommendations of the GST Council.

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Kerala GST - State Goods and Services Tax Department
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