For people involved in the supply of goods and services, it is very important to know whether you have to register under GST. The definition of 'supplier' as per CGST Act, 2017 is -- A 'supplier' in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied. 

The enrolment/ registration window at GST Portal has been re-opened from 25 June 2017 for taxpayers who could not enrol on the GST portal so far. Now the Provisional IDs issued to them need to be converted to GSTIN by submitting necessary documents within 3 months (i.e. latest by 22 Sept. 2017). Such taxpayers need not panic as they have been allowed another opportunity. Also, the taxpayers who had enrolled earlier but could not digitally sign the enrolment form also can now complete the process.

As per section 22 & 24 of CGST ACT, 2017 following kinds of suppliers shall be required to get registered: 

1. 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 INR 20 lakhs, provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds INR 10 lakh. 
   
   
2. Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law. 
   
   
3. Supplier making any inter-state taxable supply 
   
   
4. Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person. 
   
   
5. Other person or class of persons as may be notified by the Government on the recommendations of the Council. 
   
   
6. A person required to pay under reverse charge.

Clarifications for the purpose of this section: 

• The expression 'aggregate turnover' shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.
  
  
• The expression 'special category States' shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution.

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