Who is not required to register under GST [ Video Tutorial ]

By | November 5, 2018
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(Last Updated On: November 5, 2018)

Who is not required to register under GST

Video Tutorial by CA Satbir Singh  .

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Who is not required to take GST Registration under CGST Act?

  1. Persons not liable for registration. The following persons shall not be liable to registration, namely: (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. Section 23(1) of CGST Act 2017 :-

  2. Persons not liable for registration. “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; [Section 2(7) of CGST Act 2017 ]

  3.  Persons not liable for registration. The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act. [Section 23(2) of CGST Act 2017 ] Note – 1: Notification No. 5/2017-Central Tax dated 19-6-2017 Notification No. 7/2017-Integrated Tax dated 14-9-2017 Notification No. 32/2017-Central Tax, dated 15-9-2017 Notification No. 65/2017-Central Tax, dated 15-11-2017

  4.  Persons not liable for registration.: Tax Payable on Reverse Charge Basis Notification No. 5/2017-CT dated 19-6-2017. : Persons who are making supplies of taxable goods or services or both, where total tax is payable by recipient of goods or services under Reverse Charge under Section 9(3) of CGST act are exempt from registration under GST Act

  5.  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 .

  6.  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

  7. 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

  8.  Persons not liable for registration. : Supply of Services through e-commerce operator Notification No. 65/2017-Central Tax dated 15-11-2017: Persons who are suppliers of service and supplying services other than supplies specified under subsection (5) of section 9 of CGST Act, through e- commerce operator ( Who are required to collect Tax at source) are not required to register under GST if their aggregate turnover is less than Rs 20 lakhs Per annum (Rs 10 lakhs in case of Special Category States Except Jammu and Kashmir)

  9. Who is not required to take GST Registration under CGST Act? Persons not liable for registration. : Commission agents “Persons who supply goods or services or both on behalf of other taxable persons whether as an agent or otherwise require registration under GST even if his turnover is below Rs 20 (Rs 10 Lakh in Special Category State) per annum- section 24(1) (vii) of CGST Act.” There was misunderstanding that all commission agents require mandatory registration under GST irrespective of his commission income (i.e. even if income from commission is below 20 per annum/ Rs 10 Lakh per annum in Special Category State). Now it has been clarified that such registration is required only by C&F agents who stock and sale goods on behalf of Principal. Registration is not required by ordinarily commission agents who do not deal/ take possession in goods themselves, if their annual turnover is less than Rs 20/10 lakhs CBI&C Circular No. 57/31/2018-GST dated 4-9-2018.

 

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