GST stands Goods and Service Tax. It has been implemented from 1st of July, 2017 bringing Indian indirect tax regime at international standards. It is focused on relieving Industries from following multiple and complex tax structures and bringing them on single tax platform i.e. GST. GST is expected to cut off the current compliances and improving ease of doing business small businesses in India. Under the GST, all entities involved in buying or selling of goods or providing services or both are required to get registered for GST. Although for entities having turnover below the prescribed turnover of Rs. 20 lacs GST registration is not mandatory. Entities which are required to obtain GST registration as per the provisions must file for GST registration within 30 days from the date on which the entity became liable for obtaining GST registration.

There are various types of GST registration and some types of entities like casual taxable persons, non-resident taxable persons or persons supplying through ecommerce operators are required to mandatorily obtain GST registration irrespective of turnover limit. The GST turnover limit for regular GST registration for service providers and goods supplier is provided below.

Service Providers: As per section 22(1) of CGST Act, every supplier shall be liable to be registered in the State or Union Territory (other than special category states) from where he makes supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs. 20 lakhs.

In case of ‘special category states’, registration is required if his aggregate turnover in a financial year exceeds Rs. 10 lakhs – first proviso to section 22(1) of CGST Act [renumbered vide CGST (Amendment) Act, 2018, w.e.f. 1-2-2019]

Goods Suppliers:  person who is engaged in exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to obtain GST registration. To be eligible for the Rs.40 lakhs turnover limit, the supplier must satisfy the following conditions:

• The supplier should not be providing any kind of services.
• The supplier should not be engaged in making intra-state (supplying goods within the same state) supplies in the States of Kerala and Telangana.
• The supplier should not be involved in the supply of ice-cream, pan masala or tobacco.

Special Category States: The status of Special Category is allotted to eleven states, by the Government. They are given below:

1. Arunachal Pradesh
2. Assam
3. Jammu and Kashmir
4. Manipur
5. Meghalaya
6. Mizoram
7. Nagaland
8. Sikkim
9. Tripura
10. Himachal Pradesh
11. Uttarakhand