Compulsory Registration in certain cases under GST, Compulsory GST Registration cases

Every supplier whose aggregate turnover in a Financial Year exceeds the threshold limits will have to get registered under GST.

However,(As per section 24 of CGST Act) certain category of persons are required to compulsorily get registered under GST:

आपको GST Registration कराना पड़ता है अगर आपका Turnover निर्धारित  सीमा ( रु 40 लाख / 20 लाख ) के ज्यादा है ; लेकिन GST में कुछ ऐसे Cases भी है जहाँ हमारे लिये GST Registration कराना अनिवार्य हो जाता है (चाहे हमारा Turnover कितना भी हो ) :

1. Persons making Inter state supplies (अगर आप अपने राज्य के बाहर खरीद/बिक्री कर रहे है )

2. Casual taxable persons (अगर आपने Casual registration कराया है )

3. Persons taxable under reverse charge [RCM] (अगर आपके ऊपर RCM लागू होता है ) 

4. Non-resident taxable persons making taxable supplies (अगर आप भारत में अनिवासी है मतलब की भारत में आपका कोई Fixed residence या Fixed place of business नहीं है )

5. Persons required to deduct TDS / TCS under GST (अगर आप GST में TDS या TCS – Deductor है )

6. Input Service Distributors (ISDs)

7. Persons making a sale on behalf of someone else whether as an Agent or Principal.

8. E-commerce operators like Amazon, Flipkart, Udaan, etc.

9. Suppliers who supply goods through E-commerce operator who is liable to collect tax at source (TCS).

10. Online Service Providers providing service from outside India to a non-registered person in India.


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