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Compulsory registration in certain cases.

Section 24 - Kerala SGST - REGISTRATION - GST - States - Section 24 - 24. -Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Ordinance,- (i) persons .....

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able persons making taxable supply; (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Ordinance; (vii) persons who make taxable supply of goods or services or both on behalf of other taxable .....

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