Compulsory registration ensures specified suppliers-inter state, casual, reverse charge and e commerce operators-are registered under GST. Compulsory registration applies irrespective of threshold to specified categories including inter-State suppliers, casual taxable persons, reverse-charge payers, non-resident taxable persons, tax deductors, agents supplying for registered persons, input service distributors, suppliers through electronic commerce operators, every electronic commerce operator, aggregators supplying under their brand, and any other persons notified by government on Council recommendation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compulsory registration ensures specified suppliers-inter state, casual, reverse charge and e commerce operators-are registered under GST.
Compulsory registration applies irrespective of threshold to specified categories including inter-State suppliers, casual taxable persons, reverse-charge payers, non-resident taxable persons, tax deductors, agents supplying for registered persons, input service distributors, suppliers through electronic commerce operators, every electronic commerce operator, aggregators supplying under their brand, and any other persons notified by government on Council recommendation.
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