Businesses with the following aggregate turnover are liable to register and pay for GST.
|Region||Liable to register for GST||Liable to pay GST|
|North-Eastern States||Rs. 9 Lakh||Rs. 10 Lakh|
|Rest of India||Rs. 19 Lakh||Rs. 20 Lakh|
Threshold limit is based on the yearly aggregate turnover of a business.
Aggregate turnover is the sum of all taxable, non-taxable, and exempt supplies. It also includes export of goods and services (if any).
Apart from the above mentioned criteria, there are a few cases where GST registration is mandatory. They are:
- Businesses involving inter-state supply of goods and services
- Casual taxable person
- Non-resident taxable person
- People who supply goods and services on behalf of a taxable person
- An online business that offers services under the aggregator model. For example, businesses supplying online information and database access or retrieval services from a place outside India to a non-registered person in India.
- Input service distributors
- Business owners who were registered under the pre-GST law
- Business owners paying tax under the reverse charge mechanism