The document outlines the criteria and obligations for taxable persons liable for Goods and Services Tax (GST) registration in India, detailing categories such as casual and non-resident taxable persons. It specifies the turnover thresholds for registration, the requirements for different types of individuals and businesses, and explains the processes for collecting GST and filing returns. Additionally, it mentions exceptions and special provisions under the GST Act, including rules for individuals in various business scenarios.

2. TAXABLE PERSON
LIABLE FOR
GST REGISTRATION

3. TABLE OF CONTENT
1. Introduction
2. Individuals liable to be registered under GST
3. Aggregate turnover criteria
4. Mandatory registration criteria
5. Special registration for casual and non-resident taxable person
• Casual taxable person under GST
• Non-resident taxable person under GST
• Input service distributor
6. GST registration – for various categories of taxable person
7. Collecting GST
8. Returns

4. Goods and Services Tax, also known as GST is a tax imposed on value added
goods and services that are used as domestic consumption. The main aim of
GST was to create single market in India by replacing multiple tax collection
system. It came into force on 1st July 2017. It is the multi-stage,
comprehensive and destination-based tax. The tax is levied on individuals
who are involved in business sector. A “taxable person” under GST, refers to
people who undertake business in India and is registered under the GST Act.
An individual engaging in economic activities including trade and commerce
is also considered as taxable person.
Person in “taxable person” refers to individuals, HUF, companies, industries,
firms, LLP, Government bodies, Corporations, Corporates under laws of
foreign country, co-operative society, local authority, NGO’s and Trusts
Artificial Judicial person.
The tax is usually paid by the person on the supply of goods or services made
by them. This method is called as “Forward Charge of Tax.” A “Reverse
Charge of Tax” is a method where the obligation to pay the tax lies on the
receiver, that is, the GST law states that the responsibility to pay tax also lies
on the person receiving the supply of goods or services rather than the
person who is supplying the goods or services.

5. An individual or person shall be liable to
register under GST law based on two
categories

6. INDIVIDUALS LIABLE TO BE REGISTERED
UNDER GST
• A company or a business whose turnover exceeds Rs.20 Lakhs in a
financial year is liable to be registered under GST. However, for
North-eastern and hill States it is Rs.10 Lakhs.
• All the individuals who are registered under Excise, VAT, Service Tax
laws are liable under GST.
• A registered business has been transferred, then, the transferee
shall register with effect from the date of transfer.
• An individual who drives inter-state supply of goods.
• Casual Taxable People and Non-Resident Taxable Person.

7. • E-Commerce operator or aggregator for sites like Amazon, Flipkart
etc.,
• Input Service Distributor.
• Agents or a supplier.
• An individual in-charge of driving and delivering a supply of goods
and services across State borders.
• An individual or company that supplies online information and
database access or retrieval services.

8. AGGREGATE TURNOVER CRITERIA
An individual or the supplier of goods and/or services makes a taxable
supply with an aggregate turnover of Rs.20 Lakhs and above in one
financial year, then that person is required to obtain a GST Registration.
However, for special category states – who have low infrastructure,
economic backwardness and strategic locations with neighboring
countries – the threshold is set at Rs. 10 lakhs.

9. MANDATORY REGISTRATION CRITERIA

10. 1. CASUAL TAXABLE PERSON UNDER GST
An individual who doesn’t have a permanent settlement for his/her
business, yet occasionally supplies goods and services in a territory that
is under GST is considered as a casual taxable person.
For Instance, if a person has a business in Chennai and supplies taxable
consulting services in Bengaluru, albeit Bengaluru not being her
business place, then she will be considered as casual taxable person in
Bengaluru.

11. 2. NON-RESIDENT TAXABLE PERSON UNDER
GST
If an individual is a non-resident of India and doesn’t own a permanent
business place in India, yet occasionally supplies goods/services in a
territory in India that is under GST, is considered as a non-resident
taxable person.

12. 3. INPUT SERVICE DISTRIBUTOR
• It means an office of an individual – who supplies goods and services
– that receives tax invoices on receipt on input services, as well as
issues tax invoices for distributing the credit of GST paid on the
services through PAN. Hence, only credit on “input services” can be
distributed and not on input or capital goods.

13. SPECIAL REGISTRATION FOR CASUAL AND
NON-RESIDENT TAXABLE PERSON
Section 24 under the GST Act, allocates special provisions for casual
taxable person and non-resident taxable person. These individuals are
required to apply for registration five days prior to the commencement
of business at the maximum.
Casual and Non-Resident taxable individual may obtain a temporary
registration for a period 90 days and is extendable for additional 90
days. Based on the individual’s estimated tax liability, he/she can obtain
registration that would require advance deposit of GST.

14. GST REGISTRATION – FOR VARIOUS CATEGORIES
OF TAXABLE PERSON
• An individual should and must apply for registration in every State in
which he/she is liable. He/She should apply within thirty days from the
date where he/she become liable to registration.
• Casual and Non-resident taxable individual, as mentioned before, should
apply at least five days before their commencement of business.
• The main pre-requisite for registration is to have a PAN card, as the
registration number of GST is based on PAN.
• As the registration for GST is based on State-wise, the assesse shall obtain
separate registration for each State.
• The assesses also has an option of obtaining a separate registration for
each “business vertical” in the same State.

15. COLLECTING GST
A registered taxable person under GST Act is allowed to collect GST. The
taxable person should predominantly indicate the GST amount on tax
invoices.

16. RETURNS
A normal taxpayer has to furnish three monthly returns and one annual return.
However, different taxpayers have separate returns registered under the
composition scheme, Input Service Distributor, a person liable to deduct or collect
the tax (TDS/ TCS)
GST, a complex yet a simple and single tax will complete one year of its
implementation in the month of July this year. The taxable person connotation is
defined under GST law, which includes not only natural person but also judicial
persons. 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. However, in the inter-state
transactions (the goods and services exported outside India as well as across State
border), the taxes collected directly goes to the Union or the Centre. This system is
called as Integrated GST or IGST. The criteria to collect taxes is set and specified in
the GST Act. Agriculturists and individuals who are engaged in supply of goods or
services that are not liable to tax under GST are not required to obtain GST
Registration.

17. THANK YOU
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