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.
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 provides provisions related to the exemption threshold for registration under CGST Act. Find act & rules related to section 22 of GST.
Section 25 provides the time limit and procedure for registration under GST. Know more about section 25 of CGST act.
Section 29 of CGST act provides provisions relating to cancellation or suspension of GST registration. Read more about section 29 of GST Act
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
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
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 of CGST Rules, E-WAY RULES, (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-