Liability to Register under GST
GST being a tax on the event of supply, every supplier needs to get registered.However, small business having all India Aggregate Turnover below Rs. 20 lakhs (Rs.10 Lakhs, if business is in Assam, Arunachal Pradesh, J&K, Himachal Pradesh, Uttarakhand, Manipur, Mizoram, Sikkim, Meghalaya, Nagaland or Tiripura) need not register.
Some of such suppliers who need to register compulsorily irrespective of the size of their turnover are:
- Inter-state suppliers
- A person receiving supplies on which tax is payable by recipient on reverse charge basis
- Casual taxable person who is not having fixed place of business in the State or Union Territory from where he wants to make supply
- Non- resident taxable persons who are not having fixed place of business in India