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GST – Goods and Services Tax is now a reality in INDIA, which is a Comprehensive & Destination based indirect tax. GST is said to be the biggest tax reform since independence. Every business entity supplying taxable Goods or Services or Both is required to get mandatorily, registered if his annual aggregate turnover exceeds Rs. 20 Lac or Rs. 10 Lac as the case may be. Limit of Rs. 10 lac is applicable if you are in “Special category States”. 11 states are “Special category states” & the list of the same is as given below:- Arunanchal Pradesh, Assam, Jammu & Kashmir,  Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh & Uttarakhand. But In the following cases registration is mandatory irrespective of Turnover

1. Person making any inter-state taxable supply
2. Causal Taxable Persons
3. Persons liable to pay GST under reverse charge
4. Electronic Commerce Operator in respect of specified categories of services if such services are supplied through it
5. Non-Resident Taxable Persons
6. Persons who are required to deduct tax at source
7. Persons who are required to collect tax at source
8. Persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise
9. Input Service Distributor
10. Persons who supply goods and/or services through Electronic Commerce Operator who is required to collect tax at source
11. Every Electronic Commerce Operator
12. Every person supplying Online Information and Database Access or Retrieval Services (OIDAR Services) from a place outside India to a person in India, other than a registered taxable person.

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