Requirement of mandate registration under GST

Ø Every supplier of goods and /or services where aggregate turnover in a financial year exceeds Rs. Nine lakhs.

Ø In case of NE states including Sikkim threshold limit is Four lakh i.e suppliers of goods and/ or services of NE states required to get registered where aggregate turnover in a financial year exceeds Rs. Four lakh.

Provided that suppliers are not required to get registered if his aggregate turnover consist of only goods and/or services which are not liable to tax.

Explanation 1.- The taxable threshold shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.

Explanation 2.- The supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of goods by the “principal” referred to in section 43A, and the value of such goods shall not be included in the aggregate turnover of the registered job worker.

Ø In following cases registration under GST is mandatory without any threshold limit

(i)                In case of interstate taxable sale,

(ii)             In case of casual taxable person,

(iii)           In case of persons who are required to pay tax under reverse charge,

(iv)           In case of Non –resident taxable person,

(v)             Persons who are required to deduct tax under section 37,

(vi)           In case of person who supply goods and/ or services on behalf of other registered taxable persons whether as an agent or otherwise,

(vii)        Input service distributer,

(viii)      persons who supply goods and/or services, other than branded services, through electronic commerce operator,

(ix)           every electronic commerce operator,

(x)             an aggregator who supplies services under his brand name or his trade name,

(xi)           such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

Casual Taxable person

“casual taxable person” means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of  business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business;

Electronic Commerce Operator

‘electronic commerce operator’ shall include every person who, directly or indirectly, owns, operates or manages an electronic platform that is engaged in facilitating the supply of any goods and/or services or in providing any information or any other services incidental to or in connection there with but shall not include persons engaged in supply of such goods and/or services on their own behalf.

Brand name or Trade name

‘brand name or trade name’ means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course of trade, between a service and some other person using the name or mark with or without any indication of the identity of that person;

Branded Services

‘branded Services’ means services which are supplied by an electronic commerce operator under its own brand name or trade name, whether registered or not;