Section 24 of CGST Act- Compulsory registration in certain cases

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Ankita Khetan | Oct 12, 2017 | Views 1396749

Section 24 of CGST Act- Compulsory registration in certain cases

Section 24 of CGST Act – Compulsory registration in certain cases

Compulsory registration in certain cases.

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) persons 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 who is required to collect tax at source under section 52;

(xi) 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

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.


CHAPTER VI

REGISTRATION

Chapter VI of the CGST Act,2017 covers nine sections relating to  REGISTRATION under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 22Persons liable for registration
Section 23 – Persons not liable for registration
Section 24 – Compulsory registration in certain cases
Section 25 – Procedure for registration
Section 26  – Deemed registration
Section 27  –  Special provisions relating to casual taxable person &  non-resident taxable person
Section 28  –  Amendment of registration
Section 29  – Cancellation of registration
Section 30Revocation of cancellation of registration


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