As per the Indian Government, the following taxpayers are excluded from GST Registration in India:
1. People making exempt supplies: Registration of GST in India is not required for those who provide exempt & nil-rated supplies. Unprocessed food, local & overnight train travel, education, healthcare without medications, hotel & lodge stays for less than Rs. 1000 rent, coloring books, and accessories like bindis, and bangles & indoors are among the exempt & NIL-rated products & services.
2. Agriculturists: People who supply products out from their cultivating land are exempt from GST Registration in India.
3. People making non-taxable supplies: Registration of GST is not needed for those who provide non-taxable & non-GST supplies. Natural Gas, Alcohol for Human Consumption, Crude Petroleum, High-Speed Diesel, and Aviation Turbine Fuel are among the products on the list.
4. People who make supplies under Reverse Charge: People or individuals who make supplies under reverse charge are excluded from GST Registration.
5. People below the threshold limit: It’s not compulsory for companies with an annual turnover of less than Rs. 20 lakhs to GST Registration. The limit is Rs. 10 lakhs in multiple north-eastern states comprising J&K, Uttarakhand, H.P. & many others.
6. People with activities not considered as service or supply of goods/products: In India, GST Registration is not required for individuals who provide services to any company or organization, any court or tribunal, property, auctions, funerals, or those who hold political positions.