Category: Registration

As per Section 24 of the GST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
(a) persons making any inter-State taxable supply;
(b) casual taxable persons making taxable supply;
(c) persons who are required to pay tax under reverse charge;
(d) non-resident taxable persons making taxable supply;
(e) an electronic commerce operator for whom the provision of section 9(5) of GST Act apply.
(f) persons who are required to deduct tax under section 51;
(g) Every electronic commerce operator;
(h) persons who supply goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(i) input service distributor;
(j) persons who supply goods or services or both, other than supplies specified
under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(k) every person supplying online information and database access or retrieval
services from a place outside India to a person in India, other than a registered person;
(l) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 17)

Every supplier whose aggregate turnover exceeds Rs. 20 Lacs (10 Lacs for special category states) in a financial year is liable to get himself registered in a State from where he makes taxable supplies. However, certain categories of persons mentioned in Section 24 of GST Law are liable to be registered irrespective of this threshold. Further, following persons shall not be liable to register as per section 23: –
(a) An agriculturist, to the extent of supply of produce out of cultivation of land.
(b) Any person engaged exclusively in the business of supplying goods and/ services that are not liable to tax or wholly exempt from tax under the CGST Act or under IGST Act.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 16)

All UN bodies, Consulate or Embassy of foreign countries and any other class of persons, so notified, would be required to obtain a unique identification number (UIN) from the GST portal. This UIN will be needed for claiming refund of taxes paid by them on the notified supply of goods or services or both received by them.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 11)

Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under the CGST Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under the CGST Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 8)