Person who required take registration

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Accordingly schedule V of the model law list the person who shall take registration under section 23 of the act.

1. Taxable person who across the threshold limit:

Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds twenty lakh rupees:

PROVIDED that where such person makes taxable supplies of goods and/or services from any of the States specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

(Other than Special Category States)

Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds ten lakh rupees:

(Special Category States)

2. Person who are already registered under any earlier laws:

Subject to the provisions of paragraph 1, every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day.

3. Transferee or the successor in case of transfer or succession of business

Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.

4. Transferee in case of amalgamation or merger of the companies

Notwithstanding anything contained in paragraph 1 and 3 above, in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court.

4. Other person where threshold limit is not applicable

5.1. Person making inter state supply

5.2. Casual taxable person

5.3. Person required to pay tax under reverse charge

5.4 Person required to pay tax under sec 8(4) means where e commerce operator is liable to pay tax in case supply of specified categories of services is made through him

5.5 Non resident person

5.6 Persons who are required to deduct TDS u/s 46

5.7 Person required to collect TCS u/s 56

5.8 Persons who supply on behalf of other taxable person

5.9 Input service distributor

5.10 Person who supply goods and / or services other than supplies specified under section 8(4), through such e commerce operator who is required to deduct TDS u/s 56

5.11 Every e commerce operator

5.12 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

5.13 Such other person or class of person as may be notify

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