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TMI BlogCOMPULSORY REGISTRATION UNDER GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... registration criteria and they have to take GST number before making inter-state supplies. Exceptions - Any person making the following inter-state supplies shall not be covered under compulsory registration eligibility criteria: * Inter-state supply of services where the aggregate value of such supplies is not exceeding the exemption limit. * Inter-state supply of hand-crafted goods, the aggregate value of such supplies does not exceed the exemption limit * Job-workers having a turnover of less than the exemption limit. This clause shall not be applicable to jewellery, goldsmiths, and silversmith's wares, and other articles manufactured on a job work basis. (b) Casual Taxable Person: 'Casual Taxable Person' is defined under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory. Every Non-Resident Taxable Person (NRTP), whether an individual or company, making taxable supplies in India has to register under the GST regime irrespective of the frequency and amount of the transaction. (e) E-Commerce Operator: Electronic Commerce Operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. Hence, a person who is providing a platform for others to sell goods or services is considered an e-commerce operator. Main examples of such operators selling goods are Amazon, Flipkart etc. and operators selling services are Uber, Ola, Swiggy etc. Registration under the Goods and Service Tax Act is compulsory for the e-commerce operator if he is engaged in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r services or both on behalf of other taxable persons whether as an agent or otherwise; (i) Input Service Distributor (ISD), whether or not separately registered under the CGST Act, 2017; (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) Every person supplying online money gaming from a place outside India to a person in India; (m) Such other person or class of persons as may be notified by the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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