GST Registration In West Bengal

Aggregate Turnover Limit: Businesses whose aggregate turnover exceeds ₹20 lakh in a financial year (or ₹10 lakh for special category states) must register for GST.

Nature of Supply: Individuals or entities engaged in the supply of goods or services with compensation exceeding the designated threshold are required to register under GST.

Inter-State Supplies: Suppliers conducting taxable supplies between states are obliged to register for GST, regardless of their total turnover.

E-commerce Platforms: Businesses operating e-commerce platforms that facilitate the sale of goods or services are also required to obtain GST registration, regardless of their turnover levels.

Casual Taxable Persons: Businesses that engage in occasional or seasonal sales in a state where they lack a fixed place of business must register as casual taxable persons.

Non-Resident Taxable Persons: Foreign entities offering goods or services in India need to register under GST as non-resident taxable persons.

Input Service Distributors (ISD): Businesses that distribute input tax credits to their branches or units are required to register under GST as Input Service Distributors.

Mandatory Registration: Certain categories of businesses, such as those dealing in specific products (like tobacco or pan masala) or those required to collect tax at source (TCS), must mandatorily register for GST.

Partnerships and Organizations: Partnerships, Limited Liability Partnerships (LLPs), trusts, and other organizations that engage in taxable activities must register under GST provided they meet the turnover criteria.

Opting for Voluntary Registration: Businesses with turnover below the threshold may choose to apply for voluntary registration under GST to benefit from input tax credits and formalize their business operations.