GST Registration Circumstances for Taxpayers


In following circumstances, registration is compulsory as per Schedule III

  • In case person is making taxable supply in inter-State
  • In case of casual taxable persons
  • In case of reverse charge mechanism i.e who has to pay tax under reverse charge
  • In case of Non Resident Taxable persons
  • In case of persons who are required to deduct tax u/s 37 (TDS)
  • In case of persons supplying goods/services as an agent or otherwise of other registered taxable persons
  • In case of Input Service Distributors.
  • Ecommerce supplier of goods and /or services other than branded services
  • In case of every ecommerce operator.
  • An aggregator who supplies services under his brand name or his trade name AND
  • Other class of persons as may be notified by CG or SG.

Registration under GST can be taken both as voluntary as well as compulsory.

  • Registration is compulsory in case Total Turnover in a year exceeds Rs 9 lacs. For north east states, limit is Rs 4 lacs.
  • Registration is required for each state separately even if goods and / or services or both are supplied from more than one state as single entity.
  • Registration should be applied within 30 days of becoming liable.
  • If a dealer has multiple business verticals as defined in AS 17 prescribed by ICAI, in one state, He may take separate registrations for each verticals subject to certain conditions.
  • In case of supplier, He would not be liable for registration, if his total turnover consists of exempted goods and services.
  • While making calculation of Turnover, all supplies should be added i.e supply made by self + supply made on behalf of principals. Also, supply made by registered job worker after job work shall be treated as supply of goods by “Principal”. Also, value of such goods shall not be included in turnover of registered job worker.
  • Unique Identification Code (UIC) will be allotted along with registration
  • Dealer already holding license or certificate of registration will be liable to be registered under this Act with effect from appointed day. Persons already registered are not required to register again except in case of Input Service Distributor.
  • If a person who is liable for registration and fails to take registration, proper officer has power to register such person in such manner as may be prescribed.
  • Before rejecting any application for registration or UID, proper officer has to give an opportunity of being heard to the person.
  • PAN compulsory for every person seeking registration. In case of Non Residents, any other document will be acceptable as may be prescribed.
  • UIN no. i.e UNIQUE IDENTITY NO. is compulsorily required to be taken by following persons:
  1. any specialized agency of the United Nations Organization or
  2. any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947),
  3. Consulate or Embassy of foreign countries and
  4. any other person or class of persons as may be notified by the Board / Commissioner,

including refund of taxes on the notified supplies of goods and/or services received by them.

  • The Central or a State Government may, on the recommendation of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
  1. Person would be legally recognized as supplier of Goods and/or Services;
  2. There would be proper accounting of taxes paid on input goods and / or services;
  3. Input tax may be utilized for payment of GST which is due on supply of goods or services or both
  4. Credit of taxes paid on goods and /or services may be passed on to purchaser or recipients.

Any person who is not liable for registration under Schedule III, may, voluntarily get himself registered and then all provisions of this Act, shall apply to such person.

In case of transfer of business or its succession, fresh registration needs to be taken i.e registration certificate already taken is not transferable. In case of Mergers or Amalgamation or Demerger or any other arrangements, the transferee shall be liable to be registered from date on which ROC issues certificate of incorporation giving effect to order of High Court.

Any casual taxable person as well as Non-resident taxable person can also take registration. However, such certificate of registration would be valid only for period of 90 days from effective date of registration. Same may be extended by another 2 months if request made by taxable person.


Such person has to make advance payment of tax equivalent to estimated tax liability while opting for registration. In case extension of time is sought, such taxable person shall deposit an additional tax equal to estimated tax liability for the period for which extension is sought.

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    Author: Anil Agrawal
    EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or

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