Meaning of term Un-registered dealer under GST

Posted on 10 June 2022 Category : GST terms

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

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, ––

persons making any inter-State taxable supply;
casual taxable persons making taxable supply;
persons who are required to pay tax under reverse charge;
person who are required to pay tax under sub-section (5) of section 9; (v) non- resident taxable persons making taxable supply;
persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
Input Service Distributor, whether or not separately registered under this Act;
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;
every electronic commerce operator;
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
such other person or class of persons as may be notified by the Government on the recommendations of the Council.