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Cloud Web-based ERP SaaS Software & GST

Is Threshold limit for registration applicable for everyone?  


Member Admin
Joined:1 year  ago
Posts: 56
January 31, 2017 10:19 am  

No, the below listed category of suppliers will have to get registration even if they do not exceed the threshold limit:

1.      Casual Taxable Person

2.      Non Resident Person

3.      Business engaged in inter-state supply of goods and services.

4.      Those who are required to deduct TDS u/s 46 or collect TCS u/s 56

5.      Input Service Distributor

6.      Electronic commerce operator supplying goods and services directly or acting as intermediary to promote exchange (list of specific goods and services will be prescribed for this purpose).

7.      Person supplying data management services irrespective of whether located in India or not.


Thus above person will have to get registered even if their aggregate turnover during a financial year does not exceed the threshold limit.


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