GST Liability

Compulsory Registration in Certain Cases

The following categories of persons shall be required to be registered under the GST, irrespective of the turnover threshold, as mentioned in the previous paragraphs:

1. Persons making any inter-State taxable supply;
2. Casual Taxable persons making taxable supply;
3. Persons who are required to pay tax under reverse charge;
4. Specific categories of services, as notified by the government, the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it
5. Non-Resident taxable persons making taxable supply;
6. Persons who are required to deduct tax, whether or not separately registered;
7. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
8. Input Service Distributor, whether or not separately registered;
9. Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such Electronic Commerce Operator who is required to collect tax at source;
10. Every Electronic Commerce Operator;
11. 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
12. Such other person or class of persons as may be notified by the Government on the recommendations of the Council.