GST is a term used for Goods and Services Tax, it is an indirect tax that has eliminated many indirect taxes. The Goods and Service Tax came into effect on 1st July 2017.
GST being a tax on the event of “supply”, Every Supplier needs to get registered except businesses having all India aggregate turnover below 40 lakh (20 lakh for the North East States and UT, Telangana and Puducherry) and 20 lakhs (in case of a supply of services or in case of missed supplies) (10 lakh for North East State and UT, Telangana and Puducherry).
A business that doesnot fall under the ambit of compulsory registration can apply for registration on voluntary basis.
A registered taxable person, whose aggregate turnover does not exceed Rs. One crore (Rs. 75 lakhs for special category States except for J & K and Uttrakhand) in any financial year, may opt for this scheme
Tags : GST Registration CGST SGST IGST
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