GST Consultant

In India GST Registration is not a mandatory to start any Business. A business can be start without obtaining GST Registration. However GST Registration becomes mandatory in certain cases which we will discuss later in this article.  An individual or Company or any other business can do business without GST Registration unless they cross turnover limit of INR 20 Lakh (for Services) and INR 40 Lakh (for Goods).  However this limit is of INR 10 lakh for north east states. You can avail GST Registration Services by reaching us through click here.

Let’s discuss when it becomes mandatory to have GST Registration. As per Section 24 of CGST Act, in following cases GST registration is mandatory without bothering about turnover limit as mentioned above:

Section 24 of CGST Act:

The person dealing in inter-state supply of taxable goods. Point here to be noted that services are not covered here which means inter-state supply of services can be done without registration if turnover is within limit.

The person who is required to pay tax under reverse charge mechanism (RCM).  Here section 9(3) and 9(4) of CGST need to check for checking supply whether it’s falling under RCM.

The persons who is making taxable supply on behalf of other taxable persons whether as an agent or otherwise

Every person supplying online information and database access or retrieval services (OIDAR) from a place outside India to a person in India, other than a registered person

E-Commerce Operator

Casual Taxable Person

Non Resident Taxable Person

Input Service Distributor (ISD)

Tax Deductor u/s 51 of CGST Act

Tax Collector u/s 52 of CGST Act

Person supplying goods through e-commerce operator other than E-commerce operator which are defined section 9(5) of CGST Act.

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