Compulsory registration in certain cases [ Section - 24 ] - GST Ready Reckoner - GST

Compulsory registration in certain cases, notwithstanding anything contained in section 22(1) of the CGST act, The threshold limit is not applicable to following person Section 24 of the CGST Act states that the following categories of persons shall be required to be registered under this Act, Persons making any inter-State taxable supply : Exemption to inter state supply of services as per Notification No. 10/2017 Integrated Tax the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of Rs. 20 lakhs (for special category of state Rs. 10 lakhs Except Jammu Kashmir ) in a financial year as the category of persons exempted from obtaining registration under the said Act. Exemption to handicraft goods supply Notification No. 3/2018 Integrated Tax dated 22-10-2018 the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act. the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees (for special category of state Rs. 10 lakhs Except Jammu Kashmir ) in a financial year. The persons making inter-State taxable supplies shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the CGST Rules, 2017. The expression handicraft goods means the products when made by the craftsmen predominantly by hand even though some machinery may also be used in the process. Exemption to Job worker Notification No. 7/2017 Integrated Tax the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act. Exemption to job worker not applicable (Registration required) in following cases (a) who is liable to be registered under section 22(1) or who opts to take registration voluntarily under section 25(3) of the said Act; or (b) who is involved in making supply of services in relation to the goods mentioned against serial number 5 in the Annexure to rule 138 of the CGST Rules, 2017. Casual taxable persons making taxable supply Exemption:- vide Notification No. 56/2018 Central Tax Dated 23-10-2018 , Casual taxable persons making taxable supply of handicraft goods have been exempted from taking registration provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees ((for special category of state Rs. 10 lakhs Except Jammu Kashmir ) in a financial year. The casual taxable persons shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of Notification No. 3/2018 Integrated Tax dated 22-10-2018 . 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 (TCS) under section 52 ; Exemption from registration Notification No. 65/2017 Central Tax the persons making supplies of services, other than supplies specified under section 9(5) of the CGST Act through an electronic commerce operator who is required to collect tax at source under section 52 of the CGST Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees (for special category of state Rs. 10 lakhs, as specified in the first proviso to section 22(1) of the CGST Act, read with clause (iii) of the Explanation to the section 22 of CGST Act ) in a financial year, as the category of persons exempted from obtaining registration under the said Act. Persons who are required to pay tax under reverse charge; Person ( E-commerce Operator) who are required to pay tax under section 9(5). Non-resident taxable persons making taxable supply; Persons who are required to deduct (TDS) tax under section 51 , whether or not separately registered under this Act; Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; Input Service Distributor, whether or not separately registered under this Act; Every electronic commerce operator who is required to collect tax at source under section 52 . 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 [ Read with Rule 14 of CGST Rules ] Every person supplying online money gaming from a place outside India to a person in India; and [ Read with Rule 14 of CGST Rules ] In addition to above, the Government may notify other person or class of persons, as may be notified by the Government on the recommendations of the Council, who shall be required to be registered mandatorily. Clarification Clarification in respect of the IRP/RP are facing difficulty in obtaining registrations during the period of the lockdown and have requested to increase the time for obtaining registration from the present 30 days limit. [ Circular No. 138/08/2020-GST dated 06.05.2020 ] Clarification in respect of where an appointed IRP is not ratified and a separate RP is appointed, whether the same new GSTIN shall be transferred from the IRP to RP, or both will need to take fresh registration. [ Circular No. 138/08/2020-GST dated 06.05.2020 ] Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. [ Circular No.134/04/2020-GST dated 23.03.2020 ] Clarification regarding sale by government departments to unregistered person. [ Circular No. 76/50/2018-GST Dated 31st December, 2018 ] Issue:- Whether the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government departments are taxable under GST ? Clarification - it is clarified that the respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the CGST Act .