Compulsory registration in certain cases

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Central Goods and Service Tax Act, 2017

Compulsory registration in certain cases (Sec. 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,—

  1. persons making any inter-State taxable supply;
  2. casual taxable persons making taxable supply;
  3. persons who are required to pay tax under reverse charge;
  4. person who are required to pay tax under sub-section (5) of section 9;
  5. non-resident taxable persons making taxable supply;
  6. persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
  7. persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
  8. Input Service Distributor, whether or not separately registered under this Act;
  9. 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;
  10. every electronic commerce operator;
  11. every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and
  12. such other person or class of persons as may be notified by the Government on the recommendations of the Council.

Notes

  • This section provides for compulsory registration of certain suppliers notwithstanding that their aggregate turnover is below the exempted threshold provided in section 22.

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