GST registration Requirement from perspective of different taxpayers

In this article there is an effort to touch upon basic but very important topic of Requirement of ‘GST registration’ from the perspective of different ‘Person’

Particulars	Voluntary GST Registration	Compulsory Registration	Threshold limit for Compulsory Registration	Remarks
Individual 1. Physical Natural Person who can perform legal action for himself	Yes	If cross threshold / comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
2. Individual with Unsound Mind/ Minor	Yes	If cross threshold / comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/10 Lakh for Service Provider	Act through Representative e.g. Guardian
3. Legal Heirs	Yes	If cross threshold / comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider	Have to take fresh registration if already registered in the name of deceased person since GST registration is PAN Based
4. Non Resident Individual having taxble supply	—NA–	Yes	—–NA—-	Compulsory to be registered even if transactions are done occasionally and no fixed place of business
• HUF	Yes	If cross threshold /	Aggregate turnover in	Karta shall be acting on behalf
		comes under other conditions mentioned below	Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider	of HUF
	Company 1. Domestic Company	Yes	If cross threshold /comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs.20/ 10Lakh for Service Provider
2. Foreign Company	–NA–	Yes	—–NA—-	Compulsory to be registered even if taxable transactions are done occasionally and no fixed place of business
Firm: 1. Partnership Firm 2. Limited Liability Partnership	Yes	If cross threshold / comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
Association of Person: Co-operative Society	Yes	If cross threshold / comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
Trust Charitable or religious trust Fulfilling following two conditions 1. It must be registered u/s 12AA of Income Tax Act 2. Such services or activities by the entities are in the purview of Charitable Activities	—–	Not Applicable	——-	Such trusts are exempt
Trust other than above	Yes	If cross threshold /comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs.20 / 10 Lakh for Service Provider
Government/ Local Authority	Yes	If cross threshold /comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
Artificial Judicial Person Eg: University ICAI	Yes	If cross threshold / comes under other conditions mentioned below	Aggregate turnover in Rs. 40 Lakh for supplier of goods And Rs. 20/ 10 Lakh for Service Provider
A specialized agency of the United Nations Organization A Multilateral Financial Institution and				The organization listed will be granted a Unique Identification Number (UIN).
Organization notified under the United Nations (Privileges and Immunities) Act, 1947, -Consulate or Embassy of foreign countries -Any other person or class of persons as notified by the Commissioner			–NA–	This allows the body to receive tax refund on inward supplies of goods and services (purchases).

Other Conditions:

1. The person engaged in the inter-state taxable supply of goods or services or both;

2. A casual taxable person engaged in taxable supply;

3. Persons liable to pay tax under reverse charge mechanism;

4. A person liable to pay tax under section 9 (5) of the Act;

5. The person liable to deduct tax at source (TDS);6. Input Service Distributor; 7. E commerce Operator

8. A person engaged in supplying goods or services or both through e-commerce operator who is required to collect tax at source (TCS);

9. The person engaged in supplying online information and database access or retrieval services from a place outside India to an unregistered person;

10. Persons engaged in the taxable supply of goods or services or both on behalf of another registered taxable person, whether as an agent or otherwise