GST Registration Requirement The Model GST Law unveiled by the Finance Ministry in June, 2016 has defined the applicability of GST in India with definition for taxable person. In this article, we review the definition for taxable person under GST law and GST registration requirement in India. When GST Registration is Required? GST registration is required for any person or entity carrying on business at any pace in India with an aggregate turnover (goods and services) of over Rs.9 lakhs in a financial year. Persons or entities in North East states including Sikkim are required to obtain GST registration when taxable supply of goods and services exceeds Rs.4 lakhs in year.Agriculturists are not required to obtain GST registration in India. Application for GST registration must be submitted to the concerned State government within 30 days of becoming liable to obtain GST registration. Those having existing VAT or Service Tax registration would not have to obtain fresh GST registration. Instead, separate procedures have to be followed by those having existing tax registrations to be registered under GST. The following types of persons or entities are mandatorily required to obtain GST registration irrespective of turnover: Persons making any inter-State taxable supply, irrespective of the threshold Casual taxable persons, irrespective of the threshold Persons who are required to pay tax under reverse charge, irrespective of the threshold Non-resident taxable persons, irrespective of the threshold Persons who are required to deduct tax Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold Input service distributor Persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold Every electronic commerce operator, irrespective of the threshold Aggregator who supplies services under his brand name or his trade name, irrespective of the threshold Other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
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