Special Category States

As per explanation (iii) to Section 22, for the purpose of registration, only Mizoram, Tripura, Manipur and Nagaland are special category states. Therefore, the threshold limit of Rs. 10 lakhs is applicable for these states.

Aggregate Turnover -PAN (All India Basis)

Includes

1. Taxable Outward Supplies

2. Exempt Outward Supplies

3. Exports

4. Inter-State supplies of persons having the same PAN to be computed on All India basis.

5. Non - taxable Outward Supplies

Exclude

1. CGST/ SGST/ UTGST/ IGST/  Cess

2.जैसे किसी किसान से काजू खरीदा तो किसान को GST नहीं देकर Govt.  को सीधा GST जमा कराऐंगे। इसे हम Reverse Charge Mechanism कहते हैं। इस प्रकार की खरीद को भी । Aggregate Turn Over Value में include नहीं करेंगे। 

Case Study

In a Supermarket ,they have have various  products  and supplied as below.

In this aggregate turnover is Rs. 41,00,000/- and  the Supermarket  has  to take GST Registration.

So we need to sum up all Taxable Outward Supplies ,  Exempt Outward  Supplies, Exports and

Inter-state supplies to any branches etc. If there is any non-taxable outward supplies that

should also be added.

In this aggregate  turnover is Rs.43,00,000/- The Petrol  Station  has  to take GST Registration.So

Please note that even when exempt supplies  are more and  Sone  Supplies of  taxable goods are

made  and aggregate turnover is more than the threshold limit, they need to take GST

registration.

Threshold Limits for all States is given as below.

This threshold limits should be checked with the latest updates  and changes if any as per the

respective SCGST Acts.

2. Compulsory Registration

We had seen that when aggregate turnover is evceeding the threshold limit, we should take

registration .However there are certain persons to whom registration is mandatory

irrespective of the thrshold limits as pes Section 24.Even when they have very low turnover,

they need to take GST Registration.

1. Person making any inter-state taxable supply

2. Casual Taxable Perons

3. Persons who are required to pay tax under reverse charge

4. Persos who are required to pay tax under section 9 [5] of the CGST Act

5. Non-Resident Taxable Persons making taxable supply

6. Persons who are required to deduct tax under section 51

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

9. Persons who supply goods or servicer through electronic commerce  operator who is

     required to collect tax u/s52 of the CGST Act

10. Electronic Commerce Operator

11. Supplier of online information and database access or retrieval services from a place

outside India to a Person in India , other than a registered Person

12. Other notified Persons

Central Government or a State Government on the recommendations of the Council can notify

Person or class of Persons to whom mandatory registration to be done.

-DSC (Digital Signature Certificate)

DSC is compulsory for LLP (Limited Liability Partnerships) and corporate Companies.

E- Sign

ये आधार कार्ड से लिंक हो जाता है।

CASE STUDY

Topmans Traders is located in kerala and supplying mobile phones to various dealers in

neighboring states like Tamilnadu,karntaka etc.Its aggregate turnover for this financial year

is 6 lakhs. Whether the company need to take registration?

yes ,As it is making inter -state supplies ,it needs to take mandatory registration  and  threshold limits will not be applicable.

- Case Study

Topmans Traders is located in Kerla. They are participating in a Trade Fair in Hyderabad. Mobile Phones will be sold in the Trade Fair directly to the customers. It has no office/ fixes place of business in Hyderabad.

इन्हें भी GST का registration करवाना होगा, क्योंकि ये दूसरे state में माल बेच रहे हैं।