Meaning of term Un-registered dealer under GST

Un-registered dealer under GST


This post explains about Un-registered dealer. 

Un-Registered Dealer:

Un-registered dealer means a person who is not required to register under the GST Laws.  The details of provisions of persons who are not liable for GST registration is explained under Section 23 of CGST Act, 2017.

“Registered dealer” means a person who is registered under section 25 but does not include a person having a Unique Identity Number

‘Person’ here includes individuals, HUF, company, firm, LLP, an AOP/BOI, any corporation or Government Company, body corporate incorporated under laws of foreign country, co-operative society, local authority, government, trust, and artificial juridical person.

Persons not liable for registration

  1. The following persons shall not be liable to registration,  namely:––
    1. any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or  wholly exempt from tax under this Act or  under the Integrated Goods and Services Tax Act;
    2. an agriculturist, to the extent of supply of produce out of cultivation of   land.
    3. The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

Compulsory registration in certain cases

Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,  ––

  1. persons making any inter-State taxable supply;
  2. casual taxable persons making taxable supply;
  3. persons who are required to pay tax under reverse  charge;
  4. person who are required to pay tax under sub-section (5) of section 9; (v) non- resident taxable persons making taxable supply;
  5. persons who are required to deduct tax under section 51, whether or not  separately registered under this Act;
  6. persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or  otherwise;
  7. Input Service Distributor, whether or not separately registered under this  Act;
  8. persons who supply goods or services or both, other  than  supplies  specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section  52;
  9. every electronic commerce operator;
  10. every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and
  11. such other person or class of persons as may be notified by the Government on the recommendations of the Council.

The information on Un-registered dealer is detailed above.   Comment below your thoughts on Un-registered dealer.





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