- Those who make any inter-state taxable supply
Inter-state supply is supplying goods or services from one state to another. One who is involved in supplying goods or services to other outside of the State, is required to mandatorily obtain GST registration.
- Casual taxable human making taxable supply
Casual taxable is one who occasionally undertakes supply of goods and/or services and has no fixed place of business. An example of a casual taxable human would be a fireworks shops setup during Diwali, market fireworks during seasons.
- Individual who are required to pay tax under reverse charge?
Under GST, for most goods and/or services, the liability for payment of tax rests with the supplier. In some cases, the liability to pay tax (GST) would rests with the recipient of the goods or services, instead of the supplier. Such transactions are called reverse charge. Hence, any individual (recipient of goods or service) who is required to pay tax under reverse charge must mandatorily obtain GST registration.
- Non-resident taxable people making taxable supply
Non-resident taxable people is one who occasionally supplies goods or services to recipients in India, but who has no fixed place of business or residence in India. All non-resident taxable persons are mandatorily required to obtain GST registration.
- Those who are required to deduct tax under GST
According to Section 51 of the GST Act, the Government may mandate a department or establishment of the Central Government or State Government or local authority or Governmental agencies to deduct tax at the rate of 1% from the payment made or credited to the supplier, where the total value under a contract, exceeds Rs.2.5 lakhs. Such people are required to obtain GST registration.
- Men who make taxable supply of goods or services on behalf of other
One who makes a taxable supply of goods or services on behalf of other persons would include agents, brokers, dealers, etc., such people are required to mandatorily obtain GST registration.
- Input Service Distributor
Input Service Distributor means a supplier of goods or services which receives tax invoices for the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services.
- Electronic Commerce Operator
Electronic commerce is the supply of goods or service, including digital products over digital or electronic network. An electronic commerce operator is anyone who owns, operates or manages digital or electronic facility or platform for electronic commerce. All electronic commerce operators are required to obtain GST registration, regardless of turnover.
- Supplying online information and database access or retrieval services (OIDAR)
One who is supplying online information and database access or retrieval services from a place outside India to some in India is required to obtain GST registration. Online information and database access or retrieval means providing data or information, retrievable or otherwise, to any other, in electric form through a computer network.
- Who supply goods or services through electronic commerce operators?
Someone who supply goods or services through electronic commerce operators, other than supplies where the electronic commerce operator is required to collect tax at source on behalf of the supplier is required to obtain GST registration. Under GST, The Government has the power to specify categories where the tax would be liable to be paid by the electronic commerce operator if the services are supplied through it.
- People who Have Service Tax or VAT or Central Excise Registration
Those who all appointed in having a service tax or VAT or central excise license under an existing law is required to be registered under GST. Hence, migration to GST is mandatory for all taxable persons having an existing registration.
- Transferee or Successor of a Business
People who is a transferee or a successor of a business, that was carried on by already registered person under GST is required to be registered under GST with effect from the date of such transfer or succession.