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GST Registration Guidelines for Different Persons with Conditions

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By Arpit Kulshrestha
GST Registration Guidelines for Different Taxpayers

Here are the necessary guidelines for different persons that exist in the eyes of law, i.e. different category of Taxpayers

ParticularsVoluntary GST RegistrationCompulsory RegistrationThreshold limit for Compulsory RegistrationRemarks
1.Individual Natural Person who is present physical and can undertake legal actions for himself YesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
2.Individual with unsound mind or minorYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakhGuardian i.e. Representative acts on behalf of Minor/Person of unsound mind
3.Legal HeirsYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakhIf already registered in the name of the deceased person, then has to take fresh registration. Reason being GST Registration is PAN based
4. Non Resident Individual having supply that is taxableNAYesNACompulsory Registration required
5.Hindu Undivided FamilyYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakhKarta acts on behalf of HUF
6.Domestic CompanyYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
7. Foreign CompanyNAYesNACompulsory Registration required
8. Firm(including both Partnership Firm and Limited Liability PartnershipYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
9. Association of Person (Co-operative Society)YesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
10. Either Religious Trust or Charitable Trust fulfilling following 2 conditions a.It must be registered u/s 12 AA of the Income Tax Act 1961 b. And services provided by aforesaid organisation fall within the domain of Charitable Activities --Not Applicable---These Trusts get exempted
11.Other TrustsYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
12.Government or Local AuthorityYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
13.Artificial Judicial Person such as ICSIYesIf cross threshold comes within the purview of other conditions that are mentioned belowFor Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh
14.Specialised Agency of the United Nations Organisation Or Multilateral Financial Institution This aforesaid agency/Institution shall be granted Unique Identification Number (UIN)
15.Organisation as per notification under the United Nations (Privileges and Immunities) Act, 1947, Embassy or Consulate of Countries other than India Any other person or category of persons as notified by the Commissioner NAThe aforesaid agency shall receive tax refund on inward supplies of goods and services (purchases)

Different Types of Guidelines:

  1. The person who is engaged in the inter-state supply of goods or services or both.
  2. The person who is liable to pay as per reverse charge mechanism.
  3. A Casual taxable person who is engaged in taxable supply.
  4. The person liable to tax at source (TDS)
  5. The person responsible to pay tax as per section 9(5) of the GST Act.
  6. E-Commerce Operator
  7. Input service distributor
  8. The person engaged in facilitating online information and database access or retrieval services from a place that is outside India to an unregistered person.
  9. A person who is engaged in facilitating goods or services or both through an e-commerce operator who is required to collect tax from its origin.
  10. Persons engaged in the taxable supply of goods or services or both on behalf of registered under the GST taxable person.

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