When it becomes mandatory for an organization to obtain GST Registration?

An organization shall be required to obtain GST Registrationon fulfilment of prescribed criteria and some key/ basic criteria is mentioned below: –

  • When the turnover of any organisation exceeds Rs. 40 Lakh in case of supply of Goods
  • When the turnover of any organisation exceeds Rs. 20 Lakh in case of supply of Services
  • When an organisation makes any inter-state taxable supply
  • E-Commerce operator for supplying services as notified
  • Organisation/ entity who supply goods or services or both through electronic commerce operator
  • Non-resident taxable persons making taxable supply
  • An organisation who is required to deduct TDS as per GST Act
  • An organisation can voluntarily also apply for GST Registration