Compulsory GST registration Section 24

Compulsory GST registration Section 24

According to Goods and Service Tax Act,2017 setion 24 say about compulsory registration under the Act.

Compulsory registration means the following categories of persons are required to be registered, even if their aggregate turnover is below specified threshold limit and are exempt from registration under section 22(1).

1.Pesons making interstate taxable supply of Goods or Services except person making interstate supply of certain handicarft goods.

2. Casual taxable person making taxable supply ( mean there is no fixed business place).

3.Person who are required to pay tax under reverse charge.

4. Non resident taxbale person making taxable goods and Services supply.


electronic commerce operator.

6  Input services distribution whether registered or not under this Act.

7. Online  Information and data base access or retirval services.

8. Person who makes taxable supplyo goods or services or both on behal of other taxable person.


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