GST Registration Guidelines for Different Persons with Conditions
Here are the necessary guidelines for different persons that exist in the eyes of law, i.e. different category of Taxpayers
| Particulars | Voluntary GST Registration | Compulsory Registration | Threshold limit for Compulsory Registration | Remarks |
|---|---|---|---|---|
| 1.Individual Natural Person who is present physical and can undertake legal actions for himself | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For 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 minor | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh | Guardian i.e. Representative acts on behalf of Minor/Person of unsound mind |
| 3.Legal Heirs | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh | If 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 taxable | NA | Yes | NA | Compulsory Registration required |
| 5.Hindu Undivided Family | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh | Karta acts on behalf of HUF |
| 6.Domestic Company | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh | |
| 7. Foreign Company | NA | Yes | NA | Compulsory Registration required |
| 8. Firm(including both Partnership Firm and Limited Liability Partnership | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For 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) | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For 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 Trusts | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For Supplier of Goods, Aggregate Turnover of Rs 40 lakh and for Service Provider Aggregate Turnover of Rs 20/10 lakh | |
| 12.Government or Local Authority | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For 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 ICSI | Yes | If cross threshold comes within the purview of other conditions that are mentioned below | For 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 | NA | The aforesaid agency shall receive tax refund on inward supplies of goods and services (purchases) |
Different Types of Guidelines:
- The person who is engaged in the inter-state supply of goods or services or both.
- The person who is liable to pay as per reverse charge mechanism.
- A Casual taxable person who is engaged in taxable supply.
- The person liable to tax at source (TDS)
- The person responsible to pay tax as per section 9(5) of the GST Act.
- E-Commerce Operator
- Input service distributor
- The person engaged in facilitating online information and database access or retrieval services from a place that is outside India to an unregistered person.
- 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.
- 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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