Section 24 - Compulsory registration in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

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) 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 1 [ 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; 2 [****] 3 [ ( xia ) every person supplying online money gaming from a place outside India to a person in India; and ] (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. ****** Notes 1. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 2. Omitted vide THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023 before it was read as, and 3. Inserted vide THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023

62/2019 - Dated: 26-11-2019 - Central GST (CGST) - Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
30/2019 - Dated: 28-6-2019 - Central GST (CGST) - Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
10/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
02/2019 Union Territory Tax - Dated: 7-3-2019 - Union Territory GST (UTGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
56/2018 - Dated: 23-10-2018 - Central GST (CGST) - Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.
3/2018 - Dated: 22-10-2018 - Integrated GST (IGST) - Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
10/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs
07/2017 - Dated: 14-9-2017 - Integrated GST (IGST) - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
09/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Exempting supplies to a TDS deductor by a supplier, who is not registered
09/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
01/2017 - Dated: 19-6-2017 - Central GST (CGST) - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule