Section 24 of CGST Act

Compulsory Registration in Certain Cases

Notwithstanding anything contained in Section 22(1),

(No benefit of 20 lakhs adhoc limit will be made available to following assessees.)

The following categories of persons shall be required to be registered under this Act (Mandatory Registration required for following assesses)

(i) persons making any inter-State taxable supply;

Notification No 10/2017 Integrated Tax

Notification No 03/2019 Integrated Tax

(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

(E commerce operators notified by govt providing services of  Radio taxi or hotels through their portals read with Notification No 17/2017 Central Tax Rate)

Detailed Explanation

(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;

Detailed Explanation

(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; (All persons selling goods through E-commerce Operators other than Persons providing hotels and radio taxi services through E Commerce Portal)

(x) every electronic commerce operator who is required to collect tax at source under section 52(inserted by CGST Amendment Act 2018, wef 1st Feb 2019)

CGST Amendment Act 2018

Notification No 02/2019 ( Amendment applicable from 1st Feb 2019)

(xi) every person supplying online information and database 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.

Thanks

CA Rahul Gupta