Section 24 West Bengal GST Ordinance 2017 : Compulsory registration in certain cases

By | July 5, 2017
(Last Updated On: July 5, 2017)

Section 24 West Bengal GST Ordinance 2017

[ Section 24 West Bengal GST Ordinance 2017 explains Compulsory registration in certain cases  and is covered in Chapter VI : Registration  ]

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 Ordinance,—

(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 Ordinance;
(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 Ordinance;
(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.

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