Who is applicable for GST?

Who is applicable for GST?

Information 30.08.2017   0 Comments   1094  Add to Reading List

GST registration is not mandatory for people who have annual turnover less than Rs. 9 lakhs in the North Eastern States including Sikkim and whose annual turnover is Rs. 19 lakhs in other states of India. Though, GST registration is not mandatory for them still they can get the registration done voluntarily as per sub-section 3 of Section 19.

Also, a person shall not be liable to registration if his aggregate turnover consists of only goods and / or services which are not liable to tax.

Further, if a person, other than an Input Service Distributor, is already registered under an earlier law, it shall not be necessary for him to apply for fresh registration and he shall follow the procedure as may be prescribed in this regard.

Also, as per Section 9(1) of the Model GST Law, an agriculturist shall also not be considered as a taxable person and shall not be liable to take registration.

Hence, all other people are liable under GST.


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