Section 24 of Sikkim GST Act 2017 : Compulsory registration in certain cases

By | July 1, 2017
(Last Updated On: May 17, 2018)

Section 24 of Sikkim GST Act 2017

[ Section 24 of Sikkim GST Act 2017 explains Compulsory registration in certain cases and is covered in  CHAPTER VI  REGISTRATION ]

 [ Enforced with effect from 22-6-2017. ]

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;
(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.

Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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