GST Registration Eligibility
Entities involved in supplying of goods or services with an annual aggregate turnover of more than Rs.20 lakhs in most States are required to obtain GST registration mandatorily. In special category states, the aggregate turnover criteria has been reduced to Rs.10 lakhs.
In addition to the turnover criteria, there are various other conditions that could mandate GST registration. Use the tool below to find if GST registration is required for your business.IMPORTANT
If an entity undertakes inter-state supply of goods and/or services, then GST registration must be obtained mandatorily, irrespective of aggregate annual turnover. For example, if a business in Maharashtra supplies goods to a business in Tamil Nadu, then GST registration is required.
Entities involved in the supply of goods or services through e-commerce platforms are mandatorily required to obtain GST registration, irrespective of aggregate annual turnover. Hence, sellers on e-commerce platforms like Amazon, Flipkart and Snapdeal would have to register under GST mandatorily.
All entities having service tax or VAT or central excise registration must be registered under GST mandatorily. Existing taxpayers have been provided with Provisional ID and password for completion of GST migration formalities and generation of GSTIN by the respective tax departments.
Casual Taxable Persons
A casual taxable person is someone who occasionally undertakes supply of goods or services having no fixed place of business. An example of a casual taxable person can be a fireworks shops setup during Diwali festival time, selling fireworks or a temporary food stall.