Registered Person vs Taxable Person...

Any person who carries on any business at any place in India, any one who supplies goods and/or services and is registered (or required to be) under GST Act is a taxable person.


An individual, HUF, Company, Firm, LLP, Government Company, Foreign Companies, Co-operatives, Local Authority, Government, Trust, etc. are taxable person under GST regime

Sec. 2(94) of the CGST Act defines registered person. It means a person who is registered under section 25 but does not include a person having a Unique Identity Number.

Sec. 2(107) of the CGST Act defines taxable person. It means a person who is registered or liable to be registered under section 22 or section 24.

Every person/unit of a person requiring registration, i.e., every taxable person, will be treated as a registered person the moment registration is granted to it, excluding cases where a Unique Identity Number (UIN) is granted.

https://cleartax.in/s/taxable-person-gst

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