Person not liable for registration under gst

Who is not required to get GST registration? Any person engaged “ Exclusively” in the business of supplying goods and services or both that are (i) Not liable to tax or (ii) Wholly exempt from the tax. Under this act or under the Integrated goods and services tax Act.

Agriculturist engaged in supply of produce cultivated out of land. An agriculturist , for the purpose of agriculture. Let us understand each of the above two in details.

As per this section, certain persons will not be the taxable person. Government has also notified certain category of persons as being exempted from obtaining registration under GST law. The person who gets himself registered voluntarily shall be liable for payment of tax and all provisions of the Act will apply to him in the same manner as applicable to registered persons. See full list on vjmglobal.

Following persons shall not be liable to registration , namely-1. A person shall not be liable to take registration under the Act if he is. Engaged in any business of supplying goods or services which are not liable to tax or wholly exempt from tax under Act or under the IGST Act. Apart from the aforementioned individuals who are liable to GST registration , there is ambiguity and vagueness for services like blogging.

The Government is yet to define the applicability of the law. Introduction: In any tax system, perhaps the first and foremost fundamental requirement is the identification of a taxpayer i. Hence, it is not liable to take registration under the GST law. Registration under GST involves obtaining a unique number from the tax authorities. If the person is involved in 1 supply of goods which are not liable for GST , then no registration is required. Any person who is engaged in making taxable supplies of goods or services or both, on which tax is liable to be paid by recipient under.

In our earlier blogs on registration under GST , we have learnt that persons whose turnover exceeds Rs. However, certain persons are not liable to register under GST , irrespective of their turnover. This means that even if their turnover crosses. Kishor Lulla 264points Follow.

The following persons shall not be liable to registration , namely:–– (a) any person engaged exclusively in the business of supplying goods or. The government may, on the recommendations of the Council, by notification , specify the category of persons who may be execpted from obtaining registration. GST Act required some person to get registered under GST Compulsory. Persons not liable for registration.

Casual Taxable person who does not have a fixed place of business. Threshold limit in GST is Rs. During the course of any survey, inspection, search, enquiry or any other proceeding under the Act, it is found that a person liable to register has failed to apply for the same, proper officer may register such person on temporary basis and issue order in FORM GST REG-12. Accordingly, following are the persons liable for registration under GST : A supplier making taxable supply of goods or services from any State or Union Territory other than special category States. The Exempted person is not liable to pay GST even under RCM.

Lakh is for other states. Any person falling under exceptions to mandatory registration is not liable for registration even if the supplies are made outside the state or even exported. Thus, he is not liable to get registered under GST. If in above example, all other things remaining the same, Prithiviraj is exclusively engaged in supply of pan masala instead of shoes, he will not be eligible for higher threshold limit of Rs.

Yes, GST is a PAN based number. Hence PAN is mandatory to register themselves under the GST law. However, it is not mandatory for the non-resident taxable person who registration can be granted on the basis of any other document as may be prescribed.