• Every supplier, whose aggregate turnover in a financial year exceeds Rs. 20 lakh must register
  • Must register in State or Union territory, from where he makes a taxable supply of goods or services or both
  • Aggregate turnover for special category states is Rs. 10 lakh
  • A person, registered under any existing law
  • Transferee of business, from date of transfer
  • Transfer of business, as per Court Order (Amalgamation, demerger) from date of granting of certificate by Registrar Of Companies
  • “aggregate turnover” means the aggregate value of :
    • all taxable supplies,
    • exempt supplies,
    • exports of goods or services or both
    • inter-State supplies of a person having same PAN
  • Aggregate turnover to be computed on all India basis
  • Aggregate turnover excludes:
    • central tax (CGST),
    • State tax (SGST),
    • Union territory tax (UTGST),
    • Cess (Compensation to States Cess)
  • Supplier,engaged in business of supplying wholly exempt goods/services
  • an agriculturist, to the extent of supply of produce out of cultivation of land
  • any other person, notified by Government
  • Must apply in every State/UT within 30 days
  • PAN mandatory
  • Casual Taxable Person & Non-/resident Person must apply at least five days prior to commencement of business.
  • Every person who makes a supply from territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate base line is located
  • SEZ unit or SEZ developer to make separate application as a business vertical distinct
  • Single registration in a State or Union territory:
  • Separate registration to business verticals in a State/UT (if desired)
  • Option of voluntary registration also available

Existing tax payers under the earlier law will be migrated to the new system and will be issued a provisional certificate

  • They will have to provide basic details within six months
  • Final certificate of registration after providing basic details
  • provisional registration sufficient for day to day operations
  • Migration irrespective of threshold and turnover
  • Subsequent reversal of migration
  • GST Portal only way to register. No paper based application.
  • Prior enrollment not required for registration
  • Once a complete application is submitted online, a message asking for confirmation will be sent through e-mail and SMS to the authorized signatory of the applicant.
  • On receipt of such confirmation from the authorized signatory, Acknowledgement Number would be generated and intimated to the applicant.
  • On approval of registration, GSTIN and password will be communicated to the applicant.