Registration: Different types of registration under GST law such as normal
(regular) taxpayer, Input Services Distributor, E-Commerce Operator (TCS), TDS, etc.
Compulsory Registration
- Persons who are required to pay tax under Reverse Charge.
- Causal Taxable persons making taxable supply.
- Electronic commerce operator who is required to collect Tax at Source under GST.
- Non Resident Taxable persons making taxable supply.
- Persons who make taxable supply on behalf of other taxable persons whether as an agent or ortherwise.
- Input Service Distributor.
- Every personssupplying online information and data base access or retrieval services from a place outside india to a person in india,
other than a registered person
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