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ELIGIBILITY FOR GST

REGISTRATION
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WHO SHOULD REGISTER FOR GST?

 Individuals registered under the Pre-GST law

 Casual taxable person
 Businesses with turnover above the threshold limit of
Rs. 40 Lakhs
 Agents of a supplier & Input service distributor
 Those paying tax under the reverse charge
mechanism
 Person who supplies via e-commerce aggregator
 Person supplying online information and database
access or retrieval services from a place outside
India to a person in India, other than a registered
taxable person
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EXEMPTION FROM GST

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AGGREGATE TURNOVER
 Service provider providing service value of more
than Rs. 20 Lakhs aggregate in a year
 Any entity engaged in the exclusive supply of
goods whose aggregate turnover crosses Rs.40
lakhs .

INTER-STATE BUSINESS
 Inter state supply of goods irrespective of aggregate
turnover.
 If their annual turnover exceeds Rs. 20 lakhs (In
special category states, this limit is Rs. 10 lakhs)
 Agriculturists
 A person who cultivate their land to make supplies of
products/goods.

VOLUNTARY REGISTRATION

 After revisions, voluntary GST

registration can be surrendered by the
applicant at any time.
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Supply Of Goods Or Services Which Are Not

Covered Under GST: 

 Services by an employee.
 Duties of Public elected persons -PM,
CM, MP or MLA.
 A person who is a member or director of
a body.
 Services provided at the funeral.
 Services Provide by any Court.
 Sale of land and building.
 Actionable claims.