1. Every supplier shall be liable to be registered under GST Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds [Rs. 9 (Nine) lakh] [The threshold limit of Rs. 4 (four) lakh will apply only if the taxable person conducts his business in any of the North East States including Sikkim.]

North Eastern State includes Seven Sister States (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, and Tripura), and the Himalayan state of Sikkim.

The supplier shall not be liable to registration if his aggregate turnover consists of only goods and/or services which are not liable to tax under this Act.

  1. Every person who is already registered or holds a license under an earlier law (like Excise Law, VAT Law, CST Law etc), shall be liable to be registered under this Act with effect from the appointed day.
  1. The following categories of persons shall be compulsorily  required to be registered under GST Act: (Limit of Rs.9 lakh /4 lakh is not available to following)

(i) persons making any inter-State taxable supply,

(ii) casual taxable persons,

(iii) persons who are required to pay tax under reverse charge,

(iv) non-resident taxable persons,

(v) persons who are required to deduct tax under section 37;

(vi) persons who supply goods and/or services on behalf of other registered

taxable persons whether as an agent or otherwise,

(vii) input service distributor;

(viii) persons who supply goods and/or services, other than branded services, through electronic commerce operator,

(ix) every electronic commerce operator,

(x) an aggregator who supplies services under his brand name or his trade name, irrespective of the threshold limit of 9 lakh/4 lakh and

(xi) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.


Under GST, apply for registration in 30 days to get input tax credit for period prior to registration. Else get ITC from data of registration.

Under GST; TDS @ 1% will be applicable on notified supplies for contracts exceeding Rs. 10 lacs in value. TDS deposit by 10th of next month.

Under GST no refund up to 1000 in GST. Only declaration for refund less than 5 lacs. Prescribed documents for refund of 5 lacs & above.

Under GST, refund of ITC allowed at end of Tax Period for exports & where ITC accumulated due to input tax rate higher than output tax rate.

GST will make consumer goods cheaper, boost jobs: CBEC Spelling out benefits of the Goods and Services Tax (GST), the revenue department on Monday said it will make consumer goods cheaper, increase consumption and generate more employment by enhancing economic activity.

We look forward for your valuable comments.


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