{"id":72609,"date":"2025-06-18T18:41:40","date_gmt":"2025-06-18T13:11:40","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=72609"},"modified":"2025-06-18T18:41:43","modified_gmt":"2025-06-18T13:11:43","slug":"nature-of-business-activity-in-gst-registration","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/nature-of-business-activity-in-gst-registration\/","title":{"rendered":"Know About the Nature of Business Activity in GST Registration"},"content":{"rendered":"\n
The Goods and Services Tax (GST) is a multi-phase, destination-based tax applied to the supply of goods and services throughout India. For any business operating in the country, GST registration is a crucial legal requirement.<\/a> As per the Central Goods and Services Tax Act, 2017, businesses with an annual turnover above \u20b940 lakh (or \u20b920 lakh in certain special category states) must register under GST.<\/p>\n\n\n\n In this blog, we will explore how the nature of business activity in GST registration<\/strong> plays an important role.<\/p>\n\n\n\n GST registration is based on your PAN and is specific to each State or Union Territory where you operate. You must register separately in every State or UT from where you supply goods or services. Upon registration, you receive a 15-digit GST Identification Number (GSTIN) and a registration certificate.<\/p>\n\n\n\n The first two digits of the GSTIN represent the State code, the next ten are your PAN, followed by two digits for the entity code, and the last digit is a check sum number.<\/p>\n\n\n\n A PAN-based legal entity is assigned one GSTIN per State. This means that if a business entity<\/a> has branches across multiple States, it must obtain separate GST registrations for each State. However, within a State, one registration is enough, with the main branch as the principal place of business and others as additional locations.<\/p>\n\n\n\n If you want separate registrations for multiple places in the same State, you must meet specific conditions and cannot opt for the Composition Levy Scheme. SEZ units need a separate GST registration.<\/p>\n\n\n\n A person making a taxable supply of goods or services or both shall register himself with the respective authority in the State or Union Territory from where he makes taxable supply<\/a> if the aggregate turnover in a financial year exceeds \u20b920 lakh as per Section 22.<\/p>\n\n\n\n If your business is transferred to a different person then that person is also liable for registration under GST law. \u2018Aggregate turnover\u2019, also refers to the supplies made by the taxable person or anyone else on his behalf.<\/p>\n\n\n\n Different states have different threshold limits under Section 22 of the GST Act. As per the latest amendment, there are 4 special states for whom the threshold limit is less. They are as follows:<\/p>\n\n\n\nNature and Scope of GST Registration<\/strong><\/h2>\n\n\n\n

Who Should Register Under GST?<\/strong><\/h2>\n\n\n\n
What Are the State\/UT-wise Threshold Limits Under GST?<\/strong><\/h2>\n\n\n\n