Tax unlock

  When registration required under GST?    }   Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States*, from where he makes a taxable supply of goods or services or both, if his aggregate turnover * in a financial year exceeds 40 lakh rupees for Goods and 20 lakh for Services        *special category states limit is 20 lakh for goods and 10 lakh for services }   A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. }   Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the p