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Compulsory GST Registration by Certain Persons irrespective of threshold Registration Limit [Section 24]

The following categories of persons shall be required to be registered under the CGST / SGST Act irrespective of the threshold registration limit—

(i)

Persons making any Inter-State Taxable Supply.

(However, the person who is engaged in the supply of services will be required to be registered only if his aggregate turnover computed on all India basis exceeds Rs. 20,00,000 even though he is making inter-State supply of taxable services) [Notification No. 10/2017 of Integrated Tax, dated 13.10.2017].

(ii)

Causal taxable persons making taxable supply.

Meaning of Causal Taxable Person [Section 2(20)]: “Casual Taxable Person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity. in a State or a Union territory where he has no fixed place of business.

(iii)

Persons who are required to pay tax under reverse charge.

(iv)

Persons who are required to pay tax under section 9(5) namely Electronic Commerce Operator [ECO] in respect of intra-State supplies of specified categories of services supplied through it

(v)

Non-resident taxable persons making taxable supply.

Meaning of Non-Resident Taxable Person [Section 2(77)):

“Non-resident Taxable Person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.

(vi)

Persons who are required to deduct tax under section 51. whether or not separately registered under the CGST Act/SGST Act.

(vii)

Persons who make taxable supply of goods or services or both on behalf of other taxable person, whether as an agent or otherwise.

(viii)

Input Service Distributor, whether or not separately registered under the CGST Act / SGST Act

(ix)

Persons who supply goods or services or both, other than supplies specified under section 9(5), through such electronic commerce operator who is required to collect tax at source under Section 52.

(However, the person who is engaged in the supply of services will be required to be registered only if his aggregate turnover computed on all India basis exceeds Rs. 20,00,000 even though he is making inter-State supply of taxable services through an electronic commerce operator) [Notification No. 65/2017of Central Tax, dated 15.11.2017]

(x)

Every electronic commerce operator.

Meaning of Ecteronic Commerce Operator [Section 2(45)):

“Electronic Commerce Operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce

(xi)

Every person supplying online information and data base access or retrieval services LOIDAR Services] from a place outside India to a person in India, other than a registered person.

(xii)

Such other person or class of persons as may be notified by the Government.

 
Person Not liable for GST Registration [Section 23 of CGST Act] GST - Ready Reckoner in India Procedure for GST Registration [Section 25]
 

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