Goods and Service Tax

GST Registration in Kolkata

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GST Registration

Every supplier making taxable supplies is liable for registration if his aggregate turnover in a financial year exceeds twenty lakh rupees. Every person should take a GST registration within thirty days from the date on which he becomes liable to registration. The person who wants to obtain voluntary registration can also apply for GST registration. The person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.

Compulsory GST Registration

However, following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

  •   Persons making any inter-State taxable supply
  •   Casual taxable persons
  •   Persons who are required to pay tax under reverse charge
  •   Non-resident taxable persons
  •   Persons who are required to deduct tax under GST
  •   Persons who supply goods and/or services on behalf of other registered taxable
    persons whether as an agent or otherwise
  •   Input service distributor
  •   Persons who supply goods and/or services through electronic commerce
    operator
  •   Every electronic commerce operator
  •   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.