• GST registration is required in case of :-
- Inter-State taxable supply.
- Casual taxable person.
- Liability to pay tax under RCM.
- E-Commerce Operator (ECO's).
- Non-Resident Indian (NRI's).
- Input Service Distributor (ISD).
- Others, as maybe notified by govt.
- If turnover above 40 Lakhs & 20 Lakhs for special category states.
(Limit have increased from 20 to 40 lakhs and 10 to 20 lakhs for special category state, From 1-Apr-19)
• When to register :-
- Within 30 days from the date of liable to registration.
- In casual taxable person or non-resident taxable person, as least 5 days prior to commencement of business.
• Other features :-
- Single registration for IGST/SGST/CGST/UGST per state.
- Registration required in each state from where supplies made (no centralized registration).
- If Multiple business verticals in a state then, will separate registration for each business vertical.
If you are liable/eligible for registration under GST and get to registerd so, you can ....contact me
0 Comments