A business entity that is currently registered under any of the existing tax regimes then you are compulsorily required to migrate under GST law irrespective of the threshold limits.

But if you are supplying goods and services and not registered under any existing tax legislative then you are liable to register only if the aggregate turnover in any financial year exceeds the threshold limit.

Every supplier of goods and services is required to get registered under GST if his aggregate annual turnover during the financial year exceeds 20 lakhs (for North Eastern States the threshold limit is 10 lakhs).

These entity must register for GST even if they have not reached threshold limit:

No, the below listed category of suppliers will have to get registration even if they do not exceed the threshold limit:

  • Casual Taxable Person
  • Non Resident Person
  • Business engaged in inter-state supply of goods and services.
  • Those who are required to deduct TDS u/s 46 or collect TCS u/s 56
  • Input Service Distributor
  • Electronic commerce operator supplying goods and services directly or acting as intermediary to promote exchange (list of specific goods and services will be prescribed for this purpose).
  • Person supplying data management services irrespective of whether located in India or not.

Every person will have to obtain a separate registration for every state in which he has a business establishment whether by same name or a different name. Even if person is having same PAN number and has operations in different states every operational unit will have to apply for separate registration.

Business units even though registered with the same name and under the same PAN will have to apply for separate registration for each such unit within the same state.