Section 24 CGST Act 2017 Compulsory registration in certain cases.

By | April 16, 2017
(Last Updated On: December 30, 2018)

Section 24 CGST Act 2017

[ Section 24 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 24 CGST Act 2017 explains Compulsory registration in certain cases and is covered in Chapter VI Registration

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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) persons 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; [ see Note 1 and 2]

(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 3[who is required to collect tax at source under section 52];;

(xi) every person supplying online information and data base 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.


Notes on Section 24 of CGST Act 2017

3. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.

2. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

1. Exempting supplies to a TDS deductor by a supplier, who is not registered,under section 11 (1) of CGST Act 2017 vide Notification No.9/2017-Central Tax (Rate) Dated  28th June, 2017

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