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Section 24 - Compulsory registration in certain cases

Last updated : 20-Sep-2021 | GST Registration | CGST Act, 2017


Section 24 of CGST Act

Compulsory registration in certain cases

 

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

(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.

Notifications applicable to Section 24

Related Forms & Returns

Sections & rules related to Section 24

Section 9 - Levy and collection
CGST Act, 2017

Section 9 of the CGST Act contains provisions related to levy and collection in GST. There shall be levied a tax called the central goods and services tax on all intra-State supplies...

Section 22 - Persons liable for registration
CGST Act, 2017

Section 22 provides provisions related to the exemption threshold for registration under CGST Act. Find act & rules related to section 22 of GST.

Section 25 - Procedure for registration
CGST Act, 2017

Section 25 provides the time limit and procedure for registration under GST. Know more about section 25 of CGST act.

Section 29 - Cancellation or suspension of registration
CGST Act, 2017

Section 29 of CGST act provides provisions relating to cancellation or suspension of GST registration. Read more about section 29 of GST Act

Section 51 - Tax deduction at source
CGST Act, 2017

Updated provisions of section 51 of CGST Act 2017 with expert opinions. (1) (1) Notwithstanding anything to the contrary contained in this Act, the Government may

Section 52 - Collection of tax at source
CGST Act, 2017

Updated provisions of section 52 of CGST Act 2017 with expert opinions. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce

Section 139 - Migration of existing taxpayers
CGST Act, 2017

CGST Act section 139, (2) The final certificate of registration shall be granted to existing taxpayers in such form and manner as may be prescribed

Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of E-way bill
CGST Rules, 2017

Rule 138 of CGST Rules, E-WAY RULES, (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-

Relevant Statutory Provisions

Compulsory registration under GST

Compulsory registration under GST

Related Tags

GST registration act and rules

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