Every supplier (including through his agent) who makes a taxable supply of goods and / or services which is leviable to tax under GST law, and whose pan-India turnover in a financial year exceeds INR 20 lakh (10 lakh in case of special category states) shall be liable to register himself.

Special category States comprise of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

Registration under the GST law will not be required if the person is:

  • Engaged in providing goods or services that are not liable to tax or wholly exempt from tax or a
  • An agriculturist.