Registration Threshold Limit under Reverse Charge in GST

There is no separate threshold limit for registration under reverse charge mechanism in GST.

If a person is required to pay tax under reverse charge mechanism, then they must obtain GST registration irrespective of their turnover. However, there is a threshold limit of Rs. 20 lakhs (Rs. 10 lakhs for Special Category States) for businesses that are required to register under the regular scheme (i.e., not under the composition scheme).

It is important to note that registration under GST is mandatory for any person who is liable to pay tax under reverse charge mechanism, even if their aggregate turnover is less than the threshold limit.

Previous: GST Implication in case of Unregistered Dealers
Next: Can we get input of Reverse Charge
×

Need help on WhatsApp?

×