"Which are the cases in which registration is compulsory Under GST Scheme? "
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persons making any inter-State taxable supply, irrespective of the threshold limit of 20/10 Lakhs
(ii) casual taxable persons, irrespective of the threshold specified under paragraph 1;
(iii)persons who are required to pay tax under reverse charge, irrespective of the threshold specified under paragraph 1;
(iv)persons who are required to pay tax under sub-section (4) of section 8, irrespective of the threshold specified under paragraph 1;
(v) non-resident taxable persons, irrespective of the threshold specified under paragraph 1;
(vi)persons who are required to deduct tax under section 46, whether or not separately registered under this Act;
(vii) persons who are required to collect tax under 56, whether or not separately registered under the Act;
(viii) persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise, irrespective of the threshold specified under paragraph 1;
(ix) input service distributor, whether or not separately registered under the Act;
(x) persons who supply goods and/or services, other than supplies specified under sub-section (4) of section 8 , through such electronic commerce operator who is required to collect tax at source under section 56, irrespective of the threshold
specified in paragraph 1;
(xi)every electronic commerce operator, irrespective of the threshold specified in paragraph 1;
(xii) 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 taxable person; and
(xiii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendation of the Council.
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"Dear Friend,
as far as your query is concerned let me informed regarding your query that
As per paragraph 5 in Schedule III of MGL, the
following categories of persons shall be required to be
registered compulsorily irrespective of the threshold limit:
a) persons making any inter-State taxable supply;
b) casual taxable persons;
c) persons who are required to pay tax under reverse
charge;
d) non-resident taxable persons;
e) persons who are required to deduct tax under
section 37;
f) persons who supply goods and/or services
on behalf of other registered taxable persons
whether as an agent or otherwise;
g) input service distributor;
h) persons who supply goods and/or services,
other than branded services, through electronic
commerce operator;
i) every electronic commerce operator;
j) an aggregator who supplies services under his
brand name or his trade name; and
k) such other person or class of persons as may be
notified by the Central Government or a State
Government on the recommendations of the
Council.
Hope answer regarging your query was helpful to you.
Also let me know your further query.
Regards,
Arjun Pratap Singh
"