{"id":5399,"date":"2018-12-08T17:50:28","date_gmt":"2018-12-08T12:20:28","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=5399"},"modified":"2022-01-19T15:25:35","modified_gmt":"2022-01-19T09:55:35","slug":"compulsory-gst-registration","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/","title":{"rendered":"When compulsory GST registration required?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ea205ab1500\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ea205ab1500\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#When_is_compulsory_GST_registration_required\" title=\"When is compulsory GST registration required?\">When is compulsory GST registration required?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#GST_Registration-following_documents_required\" title=\"GST Registration-following documents required\">GST Registration-following documents required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#How_to_do_GST_registration_for_the_branches_and_business_verticals\" title=\"How to do GST registration for the branches and business verticals?\">How to do GST registration for the branches and business verticals?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#GST_Registration_for_Business_vertical_and_Branches_in_the_Different_States\" title=\"GST Registration for Business vertical and Branches in the Different States:\">GST Registration for Business vertical and Branches in the Different States:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#GSTIN_Format\" title=\"GSTIN Format:\">GSTIN Format:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#GST_Registration_for_Branches_within_a_State\" title=\"GST Registration for Branches within a State:\">GST Registration for Branches within a State:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#Getting_Registration_for_the_Branches\" title=\"Getting Registration for the Branches:\">Getting Registration for the Branches:<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#IN_CASE_OF_MERGER_AMALGAMATION_GST_REGISTRATION\" title=\"IN CASE OF MERGER AMALGAMATION GST REGISTRATION\">IN CASE OF MERGER AMALGAMATION GST REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#For_a_taxpayer_that_voluntarily_opt-in_to_register_for_the_GST_Below_Rs40_lakhs\" title=\"For a taxpayer that voluntarily opt-in to register for the GST (Below Rs.40 lakhs*)\">For a taxpayer that voluntarily opt-in to register for the GST (Below Rs.40 lakhs*)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#Registration_of_GST_under_Goods_and_Service_Act_2017\" title=\"Registration of GST under Goods and Service Act, 2017\">Registration of GST under Goods and Service Act, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#SOP_for_verification_of_Taxpayer_who_granted_deemed_registration\" title=\"SOP for verification of Taxpayer who granted deemed registration\">SOP for verification of Taxpayer who granted deemed registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#A_requirement_of_liability_under_GST_Registration\" title=\"A requirement of liability under GST Registration\">A requirement of liability under GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#Resident_Welfare_association_housing_Society_under_GST\" title=\"Resident Welfare association housing Society under GST\">Resident Welfare association housing Society under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#Cancellation_of_Revocation_of_GST_Registration\" title=\"Cancellation of Revocation of GST Registration\">Cancellation of Revocation of GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#Is_GST_Registration_is_compulsory_for_NGO\" title=\"Is GST Registration is compulsory for NGO?\">Is GST Registration is compulsory for NGO?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/#GST_Registration_for_Branch_and_Business_Verticles\" title=\"GST Registration for Branch and Business Verticles\">GST Registration for Branch and Business Verticles<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19739\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Does-GST-apply-to-me..jpeg\" alt=\"Does Goods and Services Tax apply on me \" width=\"842\" height=\"1228\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Does-GST-apply-to-me..jpeg 794w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Does-GST-apply-to-me.-206x300.jpeg 206w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Does-GST-apply-to-me.-702x1024.jpeg 702w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Does-GST-apply-to-me.-768x1120.jpeg 768w\" sizes=\"(max-width: 842px) 100vw, 842px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_is_compulsory_GST_registration_required\"><\/span><span style=\"color: #000080;\">When is compulsory <a href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">GST<\/a> registration required?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>A person registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.)<\/li>\n<li>Casual taxable persons rendering taxable supplies<\/li>\n<li>A person who is required to pay tax under section 9(5)<\/li>\n<li>Those paying tax under the reverse charge system.<\/li>\n<li>Persons make a taxable supply of any kind between States<\/li>\n<li>Input Service Distributor, whether or not registered\u00a0 separately under this Act<\/li>\n<li>Persons supplying products or services, or both, other than supplies referred to in subsection (5) of section 9, by such an electronic commerce operator who is authorised to collect tax at source pursuant to section 52.<\/li>\n<li>Non-resident taxable persons making taxable supplies<\/li>\n<li>Persons who are required to deduct tax under section 51, whether or not recorded separately under this Act;<\/li>\n<li>A person who supplies via e-commerce aggregator or\u00a0any e-commerce aggregator<\/li>\n<li>Persons making taxable supplies of goods or services, or both, on behalf of other taxable persons, whether as agents or otherwise;<\/li>\n<li>Businesses with turnover above the threshold limit of Rs. 40 Lakhs* (Rs. 10 Lakhs for North-Eastern States, J&amp;K, Himachal Pradesh, and Uttarakhand)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_Registration-following_documents_required\"><\/span><a href=\"https:\/\/carajput.com\/learn\/goods-and-services-tax-registration-made-easier.html\"><span style=\"color: #000080;\">GST Registration-following documents required<\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-Requirements1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11740\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-Requirements1.jpg\" alt=\"\" width=\"759\" height=\"626\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-Requirements1.jpg 759w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-Requirements1-300x247.jpg 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><\/a><\/p>\n<ul>\n<li>Digital Signature certificate<\/li>\n<li>Copy of Letter of Authorization\/Board Resolution for Authorized Signatory<\/li>\n<li>Scan Copy of Identity and Address proof of Promoters\/Director with Photographs<\/li>\n<li>Copy of Address Proof of the place of business<\/li>\n<li>Scan Copy of Bank Account statement\/Cancelled cheque<\/li>\n<li>Copy of PAN\u00a0of the Applicant<\/li>\n<li>ScanCopy of Aadhaar card<\/li>\n<li>Copy of Proof of business registration<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"How_to_do_GST_registration_for_the_branches_and_business_verticals\"><\/span><span style=\"color: #000080;\">How to do<a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/gst\/gst-registration.php\"> GST registration<\/a> for the branches and business verticals?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-37.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11682\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-37-1024x590.jpg\" alt=\"\" width=\"913\" height=\"526\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-37-1024x590.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-37-300x173.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-37-768x442.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-37.jpg 1280w\" sizes=\"(max-width: 913px) 100vw, 913px\" \/><\/a><\/p>\n<ul>\n<li style=\"text-align: justify;\">As per the CGST Act, in the union territory, it is necessary to be registered under GST for those suppliers who sell taxable goods and services.<\/li>\n<li style=\"text-align: justify;\">There is a provision made for the GST registration Rules for getting GST registration for the branches.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"GST_Registration_for_Business_vertical_and_Branches_in_the_Different_States\"><\/span><span style=\"color: #000080;\"><em><span style=\"text-decoration: underline;\"><a style=\"color: #000080; text-decoration: underline;\" href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GST Registration<\/a> for Business vertical and Branches in the Different States:<\/span><\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19742\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-for-Business-vertical-and-Branches-in-the-Different-States..jpg\" alt=\"GST Registration for Business vertical and Branches in the Different States.\" width=\"906\" height=\"434\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-for-Business-vertical-and-Branches-in-the-Different-States..jpg 906w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-for-Business-vertical-and-Branches-in-the-Different-States.-300x144.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-for-Business-vertical-and-Branches-in-the-Different-States.-768x368.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Registration-for-Business-vertical-and-Branches-in-the-Different-States.-800x383.jpg 800w\" sizes=\"(max-width: 906px) 100vw, 906px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li>The GST registration is mandatory in each state and union territory for the person who sells the taxable goods and services where the taxable goods and services are created.<\/li>\n<li>For Example: If a cloth shop is open in the state of Haryana and Chennai then it is necessary to get registration no. in the state of Haryana and Chennai.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"GSTIN_Format\"><\/span><span style=\"color: #000080;\"><em><span style=\"text-decoration: underline;\">GSTIN Format:<\/span><\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19744\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GSTIN-Format..jpg\" alt=\"GSTIN-Format.\" width=\"870\" height=\"175\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GSTIN-Format..jpg 552w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GSTIN-Format.-300x60.jpg 300w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li>GSTIN No., the First 2 numbers in the <a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GST registration<\/a> number are connected to the state of registration. If the Business is running in any two states, then the 1<sup>st<\/sup> two number of the GSTIN would change, and the PAN would remain the same in case of more than 1 GST registration in a state then the firm code would also change<\/li>\n<li>In the GSTIN format, the first 2 numbers in the GST registration number are connected to the state of the registration. Hence, If the business leverage in the 2 different states, then the 1st two numbers of the GSTIN would change, while the PAN of the organization would be the remain the same. Also, in the case of more than 1 GST registrations in the state, then the firm code would also change.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"GST_Registration_for_Branches_within_a_State\"><\/span><span style=\"color: #000080;\"><em><span style=\"text-decoration: underline;\">GST Registration for Branches within a State:<\/span><\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19747\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST_Registration12.png\" alt=\"No GST_Registration for same state\" width=\"818\" height=\"216\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST_Registration12.png 818w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST_Registration12-300x79.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST_Registration12-768x203.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST_Registration12-800x211.png 800w\" sizes=\"(max-width: 818px) 100vw, 818px\" \/><\/p>\n<p style=\"text-align: justify;\">In the same state separate GST can also be obtained for the business having multiple business verticals. For the Different GST within a state following condition must be satisfied:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Have more than one business vertical. Business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which are subject to risks and returns that are different from those of the other business verticals.<\/li>\n<li>The business must not be registered to pay tax under the GST Composition Scheme.<\/li>\n<li>All separately registered business verticals have to pay tax on the supply of goods or services to another registered business vertical of the same business and have to issue a tax invoice for such supply.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Getting_Registration_for_the_Branches\"><\/span><span style=\"color: #000080;\"><em><span style=\"text-decoration: underline;\">Getting Registration for the Branches:<\/span><\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19749\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Getting-Registration-for-the-Branches12.jpg\" alt=\"Getting Registration for the Branches\" width=\"995\" height=\"500\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Getting-Registration-for-the-Branches12.jpg 995w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Getting-Registration-for-the-Branches12-300x151.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Getting-Registration-for-the-Branches12-768x386.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Getting-Registration-for-the-Branches12-800x402.jpg 800w\" sizes=\"(max-width: 995px) 100vw, 995px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GST registration<\/a> for the branches or different business verticals in the same state can be obtained in FORM GST REG- 01. The GST registration Is applied in the Form GST REG-01 by all the Businesses.<\/li>\n<li>When the application for the GST registration submitted then it will send to an officer for verification and it takes 7 days to finish the process and generate the GST certification. It is must show the principal place of the additional place.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong><em><u>IN CASE OF TRANSFER OF BUSINESS GST REGISTRATION<\/u><\/em><\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19750\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/images-7.jpeg\" alt=\"GST registration Transfer \" width=\"884\" height=\"275\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/images-7.jpeg 402w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/images-7-300x93.jpeg 300w\" sizes=\"(max-width: 884px) 100vw, 884px\" \/><\/p>\n<p>If the business is transferred by a GST taxable person which is registered under GST Act, whether by way of succession or otherwise, to another person as a going concern, the transferee of business shall need to be registered from the date of such transfer or succession.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"IN_CASE_OF_MERGER_AMALGAMATION_GST_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong><em><u>IN CASE OF MERGER AMALGAMATION GST REGISTRATION<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19751\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Availability-of-ITC-in-case-of-sale-merger-demerger-amalgamation-lease-or-transfer-of-the-business.png\" alt=\"GST on sale-merger-demerger-amalgamation-lease-or-transfer-of-the-business\" width=\"867\" height=\"496\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Availability-of-ITC-in-case-of-sale-merger-demerger-amalgamation-lease-or-transfer-of-the-business.png 710w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/Availability-of-ITC-in-case-of-sale-merger-demerger-amalgamation-lease-or-transfer-of-the-business-300x172.png 300w\" sizes=\"(max-width: 867px) 100vw, 867px\" \/><\/p>\n<p>Registration in a case of arrangement or amalgamation of business, as the case may be, the demerger of two or more companies to an order of a High Court, Tribunal then, in that case, persons shall be liable for registration.<\/p>\n<p><span style=\"color: #000080;\"><a href=\"https:\/\/carajput.com\/learn\/registration-of-gst-made-easier-for-service-providers.html\">What are the advantages of GST registration<\/a>?<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19752\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/What-are-the-advantages-of-GST-registration.png\" alt=\"What are the advantages of GST registration\" width=\"968\" height=\"1016\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/What-are-the-advantages-of-GST-registration.png 968w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/What-are-the-advantages-of-GST-registration-286x300.png 286w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/What-are-the-advantages-of-GST-registration-768x806.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/What-are-the-advantages-of-GST-registration-800x840.png 800w\" sizes=\"(max-width: 968px) 100vw, 968px\" \/><\/p>\n<p><span style=\"color: #000080;\">For regular registered companies:<\/span><\/p>\n<ul>\n<li>Take ITC credit<\/li>\n<li>Conducting interstate business without limitations<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\">for Composition dealers:<\/span><\/p>\n<ul>\n<li>Less tax liability<\/li>\n<li>Limited compliance<\/li>\n<li>Less effect on working capital<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"For_a_taxpayer_that_voluntarily_opt-in_to_register_for_the_GST_Below_Rs40_lakhs\"><\/span><span style=\"color: #000080;\">For a taxpayer that voluntarily opt-in to register for the GST (Below Rs.40 lakhs*)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Conducting interstate business without limitations<\/li>\n<li>Get a competitive advantage compared to other businesses<\/li>\n<li>Accessible ITC Credit<\/li>\n<li>Easily register with online &amp; e-commerce websites<\/li>\n<\/ul>\n<p>* Central Board of Indirect Taxes and Customs announced an improvement in the threshold turnover from Rs 20 lakhs to Rs 40 lakhs. The notice shall enter into force on 1-04-20199. Some state have opted for different threshold thresholds,<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Penalties-Interest-100-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-11738\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Penalties-Interest-100-1-1024x772.jpg\" alt=\"\" width=\"550\" height=\"415\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Penalties-Interest-100-1-1024x772.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Penalties-Interest-100-1-300x226.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Penalties-Interest-100-1-768x579.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/12\/GST-Penalties-Interest-100-1.jpg 1163w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h1><\/h1>\n<p><iframe loading=\"lazy\" title=\"What is GST | GST \u0915\u094d\u092f\u093e \u0939\u0948 | Types of GST Registration | GST Return | GST Registration Process\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/WRnOU8xORgw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n<p><strong>Popular Bogs<\/strong> :<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Registration_of_GST_under_Goods_and_Service_Act_2017\"><\/span><a href=\"https:\/\/carajput.com\/blog\/gst-registration-on-8th-december-2018\/\">Registration of GST under Goods and Service Act, 2017<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"SOP_for_verification_of_Taxpayer_who_granted_deemed_registration\"><\/span><a href=\"https:\/\/carajput.com\/learn\/gstn-notify-sops-for-verification-of-taxpayers-who-have-granted-deemed-registration.html\">SOP for verification of Taxpayer who granted deemed registration<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"A_requirement_of_liability_under_GST_Registration\"><\/span><a href=\"https:\/\/carajput.com\/blog\/requirement-of-registration-liability-under-gst-law-schedule-iii\/\">A requirement of liability under GST Registration<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Resident_Welfare_association_housing_Society_under_GST\"><\/span><a href=\"https:\/\/carajput.com\/blog\/resident-welfare-association-housing-society-under-gst\/\">Resident Welfare association housing Society under GST<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Cancellation_of_Revocation_of_GST_Registration\"><\/span><a href=\"https:\/\/carajput.com\/learn\/cancellation-and-revocation-of-registration-under-gst.html\">Cancellation of Revocation of GST Registration<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Is_GST_Registration_is_compulsory_for_NGO\"><\/span><a href=\"https:\/\/carajput.com\/learn\/is-gst-registration-essential-to-a-pharmacy-store-run-by-ngo-on-a-charitable-basis.html\">Is GST Registration is compulsory for NGO?<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"GST_Registration_for_Branch_and_Business_Verticles\"><\/span><a href=\"https:\/\/carajput.com\/learn\/how-to-do-gst-registration-for-the-branches-and-business-verticals.html\">GST Registration for Branch and Business Verticles<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>When is compulsory GST registration required? A person registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.) Casual taxable persons rendering taxable supplies A person who is required to pay tax under section 9(5) Those paying tax under the reverse charge system. Persons make a taxable supply of any kind between States Input &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[5987,906,387,5983],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5399"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=5399"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5399\/revisions"}],"predecessor-version":[{"id":21283,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5399\/revisions\/21283"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=5399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=5399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=5399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}