According to the GST Act following Individual required GST registration:
Every supplier supplies it goods or services leviable to tax.
Aggregate turnover(taxable supply + exempt supply (u/s 11) + Export + Interstate Branch Transfer ) exceeds more than 40 Lakhs w.e.f 1st April, 2019(Previous 20 Lakh) during the financial year.
Rs. 10 Lakh for special Category states specified by government.
According to the GST Act following Individual not required GST registration:
- Person engaged in supplying the supply total tax on which is liable to be paid on reverse charge by the recipient u/s 9(3) of CGST act. – Notification 05/2017
- Person engaged in inter-state supplying handicraft goods where PAN india basis turnover does not exceed Rs. 20 Lakhs and Rs. 10 Lakhs in case of special category states except jammu and Kashmir. W.e.f. 13-10-2017 few items added. W.e.f. 23-10-2018 table inserted specifying the items.—Notification 32/2017.
- Person engaged in supplying interstate supply of service (other than notified u/s 9(5)) if PAN India aggregate turnover is less than 20 Lakhs and for special category states upto 10 Lakh. Notification 65/2017.
- Person engaged exclusively in supply of goods only and aggregate turnover does not exceed 40 Lakh Rupees except: Notification 10/2019
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