Section 24 of CGST Act

Compulsory Registration in Certain Cases

Notwithstanding anything

contained in sub-section (1) of section 22,

the following categories of persons

shall be required to be registered under this Act, –

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 section 9(5);

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;

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;

x. every electronic commerce operator [who is required to collect tax at source under section 52;]

{Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019.}

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

{Word “and” Omitted by the Central Goods and Services Tax (Amendment) Act, 2023, w.e.f. 1-10-2023}

xia. every person supplying online money gaming from a place outside India to a person in India; and

{Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019.}

xii. such other person or class of persons as may be notified by the Government on the recommendations of the Council.

• Section 24 enforced w.e.f. 22-6-2017.

• For exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier, see Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017.

• For notified registered persons who shall follow special procedure for furnishing details of supplying online information and data base access or retrieval services from a place outside India to a person in India, see Notification No. 30/2019-Central Tax, dated 28-6-2019.