A guide on registration under GST
Last udpated: Feb. 20, 2018, 8:15 p.m.
Section 22 of CGST Act, 2017 contains the provisions on liability to register under the act. As per section 22, following persons are liable to get registered:
- Every supplier who make a taxable supplies for more than Rs. 20 Lakhs in a financial year, however for the person making supply from special states the limit is 10 lakhs.
- Every person who is registered under existing laws such as VAT, Excise, Service Tax is liable to get registered from the day of appointment of CGST Act.
- If a person is already registered and transfers his business as a going concern, then transferee or successor of business is liable to get registered.
- iI a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunalor otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Aggregate turnover is defined to include all supplies made by the taxable person on his own account or mode on bahalf of his all principals.
In case of job workers, supply made on behalf of principal, shall be treated as supply of goods by principal and supply should not be included in aggregate turnover of job worker.
Special category states shall mean states as specified in sub clause (g) of clause (4) of article 279A of the Constitution of India.
List of special states as per sub clause (g) of clause (4) of article 279A of the Constitution of India
- Arunachal Pradesh,
- Jammu and Kashmir,
- Himachal Pradesh and