Section 24 - Compulsory registration in certain cases of CGST ACT, 2017

         24. Notwithstanding anything contained in sub-section (1) of section 22, the following
categories of persons shall be required to be registered under this Act,––
           (i) persons making any inter-State taxable supply;
           (ii) casual taxable persons making taxable supply;
           (iii) persons who are required to pay tax under reverse charge;
           (iv) person who are required to pay tax under sub-section (5) of section 9;
            (v) non-resident taxable persons making taxable supply;
           (vi) persons who are required to deduct tax under section 51, whether or not
separately registered under this Act;
           (vii) persons who make taxable supply of goods or services or both on behalf of
other taxable persons whether as an agent or otherwise;
           (viii) Input Service Distributor, whether or not separately registered under this
Act;
          (ix) 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;
         (x) every electronic commerce operator;
        (xi) every person supplying online information and database access or retrieval
services from a place outside India to a person in India, other than a registered
person; and
      (xii) such other person or class of persons as may be notified by the Government
on the recommendations of the Council.

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