Every goods and services supplier is required to get GST registration if in case his annual turnover exceeds 20 lakhs during the financial year. The threshold limit for North Eastern states is 10 lakhs.
Advantages of GST
Eradicate deluging effect of Taxes, Taxes will be nearly lower as the tax base will grow, the smooth flow of input tax credit, cost of goods and services will diminish, profitable supply change services, a transformation from un-organized sector to organized one.
Mandatory registration (Even not reached threshold limit)
- 1. Ecommerce suppliers dealing in goods and services directly or as an intermediary to the market exchange of goods and services.
- 2. Those who are needed to deduct TDS u/s 46 or gather TCS u/s 56.
- 3. Businesses who are offering data management operations whether located in India or not.
- 4. NRI (Non-resident person)
- 5. Taxable person and service distributors.
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