Compulsory Registration under GST [ Video Tutorial]

By | November 6, 2018
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(Last Updated On: November 6, 2018)

Compulsory Registration under GST

Video Tutorial by CA Satbir Singh  .

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Who is required to take Compulsory GST Registration under CGST Act?

  1. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (i) persons making any inter-State taxable supply; [Section 24 of CGST Act 2017 ]

  2. Who is not required to take GST Registration under CGST Act? Persons not liable for registration. : Supply of handicraft goods If turnover less than Rs 20 Lakh ( Rs 10 lakhs in Special Category States except Jammu and Kashmir) then following persons exempted from obtaining registration: Person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration [Notification No 8/2017 Integrated Tax Dated 14th September, 2017 ] . Casual taxable persons making taxable supplies of handicraft goods [ Notification No. 32/2017-Central Tax, dated 15-9-2017 ] Notification No. 8/2017-IT dated 14-9-2017. : They are required to have income tax PAN and are required to generate e-way bill

  3. Who is not required to take GST Registration under CGST Act? Persons not liable for registration. : Job Worker Inter state Supply of Services Notification No. 7/2017-Integrated Tax dated 14-9-2017: A job worker with turnover less than Rs 20 Lakh Rs 10 lakhs in Special Category States) exempt from registration, even if they make inter- state supplies of Services to registered person This exemption is not available to Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) manufactured on job work basis .

  4. Who is not required to take GST Registration under CGST Act? Persons not liable for registration. : Inter State Supply of Taxable Services Notification No. 10/2017-lntegrated Tax dated 13-10-2017 : Persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees ( Rs 10 Lakh in case of Special Category States Except Jammu and Kashmir) in a financial year as the category of persons exempted from obtaining registration under the said Act

  5. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (ii) casual taxable persons making taxable supply; [Section 24 of CGST Act 2017 ]

  6. Who is required to take Compulsory GST Registration under CGST Act? “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal agent or in any other capacity, in a State or a Union territory where he has no fixed place of business; I Section 2(20) of CGST Act 2017 ]

  7. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (ii) persons who are required to pay tax under reverse charge; [Section 24 of CGST Act 2017 ]

  8. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (iv) persons who are required to pay tax under sub-section (5) of section 9; [electronic commerce operators] [Section 24 of CGST Act 2017 ]

  9. Who is required to take Compulsory GST Registration under CGST Act 2 The Government may, on the recommendations of the Council, by notification [Notification No. 17/2017-Central Tax (Rate), dated 28-6-2017], specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. I Section 9(5) of CGST act 2017

  10. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of sectiorn 22, the following categories of persons shall be required to be registered under this Act, .2 (v) non-resident taxable persons making taxable supply; [Section 24 of CGST Act 2017 ]

  11. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; [Section 24 of CGST Act 2017 ]

  12. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (viii) Input Service Distributor, whether or not separately registered under this Act; [Section 24 of CGST Act 2017 ]

  13. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (x) every electronic commerce operator ‘[who is required to collect tax at source under section 52 1; [Section 24 of CGST Act 2017 ] I Note 1 . Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.]

  14. Who is required to take Compulsory GST Registration under CGST Act? “Electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; [Section 2(45) of CGST Act 2017 ]

  15. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and [Section 24 of CGST Act 2017 ]

  16. Who is required to take Compulsory GST Registration under CGST Act? Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. [Section 24 of CGST Act 2017 ]

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