Section 24 – Compulsory registration in certain cases of CGST ACT, 2017<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a024. Notwithstanding anything contained in sub-section (1) of section 22, the following
\ncategories of persons shall be required to be registered under this Act,\u2013\u2013
\n(i) persons making any inter-State taxable supply;
\n(ii) casual taxable persons making taxable supply;
\n(iii) persons who are required to pay tax under reverse charge;
\n(iv) person who are required to pay tax under sub-section (5) of section 9;
\n(v) non-resident taxable persons making taxable supply;
\n(vi) persons who are required to deduct tax under section 51, whether or not
\nseparately registered under this Act;
\n(vii) persons who make taxable supply of goods or services or both on behalf of
\nother taxable persons whether as an agent or otherwise;
\n(viii) Input Service Distributor, whether or not separately registered under this
\nAct;
\n(ix) persons who supply goods or services or both, other than supplies specified
\nunder sub-section (5) of section 9, through such electronic commerce operator who is
\nrequired to collect tax at source under section 52;
\n(x) every electronic commerce operator;
\n(xi) every person supplying online information and database access or retrieval
\nservices from a place outside India to a person in India, other than a registered
\nperson; and
\n(xii) such other person or class of persons as may be notified by the Government
\non the recommendations of the Council.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 24 – Compulsory registration in certain cases of CGST ACT, 2017 \u00a0 \u00a0 \u00a0 \u00a0 \u00a024. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,\u2013\u2013 (i) persons making any inter-State taxable supply; (ii) casual taxable persons making taxable supply; (iii) … Continue reading “Section 24 – Compulsory registration in certain cases of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/170"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=170"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/170\/revisions"}],"predecessor-version":[{"id":171,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/170\/revisions\/171"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}