Type of Taxable Person under GST

A taxable person under GST is a person who is registered or who is required to obtain registration as per the GST Act as a person and taxable person under GST. As per the GST Act, taxable persons under GST or taxpayer type in GST may include

1. Individuals
2. Companies (Private or Public)
3. Hindu Undivided Family (HUF)
4. Partnership Firm
5. Limited Liability Partnership (LLP)
6. Any Government company or corporation
7. Co-operative Societies
8. Body of Individuals (BOI) or Association of Person (AOP)
9. Any local authority or trust

Source: mastersindia.co

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