Provisions under Section 24 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Compulsory Registration in Certain Cases”, are as under:
Section 24 of CGST Act 2017: Compulsory Registration in Certain Cases (CHAPTER VI – REGISTRATION)
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.
Amendments History:
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 24 of the CGST Act 2017, vide Notification 1/2017 Central Tax.
2. The words ‘who is required to collect tax at source under section 52’ inserted after the words “commerce operator” in clause (x) of Section 24 of the CGST Act, 2017, vide Section 12 of the CGST (Amendment) Act, 2018: GOI Notification dt. 30 Aug. 2018, followed with CBIC Notification on commencement date of 1st Feb. 2019 vide Notification 2/2019 Central Tax dt. 29 Jan. 2019.
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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
| Section-wise/ Rule-wise Text of GST Acts/ Rules | |
| CGST Act/ Definitions | CGST Rules |
| IGST Act/ Definitions | IGST Rules |
| UTGST Act/ Definitions | UTGST Rules |
WE ARE CABLE OPERATOR AND EVEN PROVIDE BROADBAND SERVICES. LAST YEAR TURNOVER IS LESS THAN 20 LAKH. NOT YET REGISTERED UNDER SERVICE TAX. DO WE NEED TO REGISTER UNDER GST ?
Yes, LCOs have to register for GST even if their total taxable revenue is less than the ₹ 20,00,000 threshold. LCOs are selling the cable TV packages to customers, which can only be accessed/viewed with the help of STB, which is controlled, owned and provided by the MSO.
By virtue of Section 24, Clause (vii) of CGST Act, 2017 every LCO has to register under GST.
Even if the LCO is managing only one Cable TV connection, he is liable to get registered under GST.
I differ from this reply. If STB are supplied by MSO direct to customer and LCO does not make any value addition, he is not making TAXABLE SUPPLY on his own. Therefore, LCO need not get registered on that reason, if his taxable supply of cable tv services is below 20 lacs.
I am working with an International company which is doing LSTK contract with an Indian Co. Such Intl. Co. do not have any Permanent Establishment in India, they take contract from Indian Co. and use subcontractors in India and pay them directly. Indian Co. pay the International company directly full contract value after deducting earlier Service Tax. Under GST is it required the company who do not have PE should register with GST?
I AM A LAWYER BY PROFESSION AND PLANNING AND ORGANISING A CYCLE SUMMIT AT THANE. WHETHER S. 24 OF CGST Act, 2017 IS APPLICABLE? IT MAY BE NOTED THAT I DON’T HAVE ANY REGISTERED EVENT MANAGEMENT COMPANY OR A CHARITABLE TRUST TO HANDLE THE SUMMIT. ALSO THAT I AM PLANNING TO USE MY PERSONAL ACCOUNT FOR THE SAME.
taxable services below 20 lacs are exempt from registration under GST. Therefore, you donot have to register .
Whether one has to get 2 registrations under GST? First as Tax Payer and second as e-commerce operator (Tax collector) for the business of Rent a cab service through physical and online booking and pay online.
I locally purchased fire crackers worth Rs. 1.2 Lakh for Diwali and paid applicable GST to vendor. With Govt. permission we opened the shop for one day and sold the crackers. Any GST payable on the same?