When is GST Registration Compulsory

Last updated at April 16, 2024 by

  1. We have already studied that taking GST No is compulsory for making interstate sales
  2. E-Commerce Companies like Flipkart, Amazon,Swiggy have to compulsory take GST Registration
  3. Those who are required to deduct TDS in GST or TCS in GST are liable for GST Registration 
  4. Those who are paying GST under Reverse charge are liable to take GST Registration 
  5. Input Service distributor are liable to take GST Registration (These are branches distributing ITC to other branches)
  6. Casual Taxable Persons are liable to take GST Registration(Suppose we want to take part in some exhibition or fare which will go on for only 7 days, we can take GST no for this 7 Days ) However if a person is dealing with only handcraft goods and turnover upto 20 lacs, then Registration not required)
 

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Transcript

When is Registration Compulsory? Making Interstate Sales (Selling Online) Liable to Pay Reverse Charge (Receiving Bill of Advocate, Freight etc.) Liable to Pay TDS/TCS in GST (Govt Deduct TDS on Certain Exp) E Commerce Companies ( Flipkart/Amazon) Input Service Distributor (Making Sale on Behalf of Other person) Causable Taxable Person ( Exception Dealing with handicraft goods +Turnover upto 20 lacs)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.