Taxable Person

Taxable Person:

Taxable person means a person who is registered or liable to be registered under section 22 or 24 of CGST Act – section 2(107) of CGST Act.

Separate GST Registration means distinct and separate taxable person, even if PAN is same – A person who has obtained or is required to obtain more than one registration, whether in one State or Union Territory or more than one State or Union Territory, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act- section 25(4) of CGST Act.
Separate Registration practically means separate ‘taxable person’ for purpose of GST. Each separate taxable person will require separate GST registration, separate payment of taxes, separate services of invoices, separate returns, separate assessments, separate demands etc.

Establishment in another State is distinct person even if not registered under GST – Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
This will be so even if the establishment in another State is not registered under GST- section 25(5) of CGST Act.

Persons with small turnover are not taxable person – A person will not be taxable person until his aggregate turnover in a financial year exceeds specified limits.