Section 24 of CGST Act – Compulsory registration in certain cases. – Old version

The Central Goods and Services Act, 2017 (CGST Act)

Section 24 of the Central Goods and Services Act, 2017 (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;

(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.