Question ID : 29624

Registration required or not

I sell my garments online by posting its description and picture on a website do i need to register for GST?

Answer ID : 65612

YES

Answer ID : 65614

Generally, the liability to register under GST arises when you are a supplier within the meaning of the term, and also your aggregate turn over in the financial year is above the exemption threshold of 20 lakh rupees. However, the GST law enlists certain categories of suppliers who are required to get compulsory registration irrespective of their turnover that is to say, the threshold exemption of 20 lakh is not available to them. Some of such suppliers who need to register compulsorily irrespective of the size of their turnover. Such category includes all suppliers supplying through e-commerce operators. Hence, you are liable for registration in GST. Once registered, you can opt to be a regular taxable person or composition scheme.

Answer ID : 67629

As per sec 22 of the CGSTSGST Act 2017, every supplier who makes a taxable supply i.e supply of goods and or services which are leviable to tax under GST law, and his aggregate turnover in a financial year exceeds the threshold limit of twenty lakh rupees(Rs Ten Lakhs in Special Category states) shall be liable to register himself in the state from where he makes the taxable supply.

Answer ID : 68685

If you are having turnover exceeding 20 lacs than registration is required under Sec. 22. Now if you are not exceeding 20 lacs, then it has to be seen that whether the website it only for promotional and advertisement purposes or you are directly supplying these garments from website eg taking order payment directly on website. If supply is through web site, you will become an E Commerce operator and shall be required mandatory registration. Refer - Sec. 2(44) (45) Sec. 24(x)

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