Section 24 of CGST Act 2017: Compulsory Registration in Certain Cases

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]$1;

(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. The words ‘who is required to collect tax at source under section 52’ inserted in clause (x) vide CGST (Amendment) Act, 2018.

—–

The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. of India on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ Definitions	CGST Rules/ Forms
CGST Notifications	CGST Rate Notifications
CGST Circulars	CGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ Definitions	IGST Rules/ Forms
IGST Notifications	IGST Rate Notifications
IGST Circulars	IGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ Definitions	UTGST Rules/ Forms
UTGST Notifications	UTGST Rate Notifications
UTGST Circulars	UTGST Orders