Compulsory GST registration required for specified categories including inter State, casual, non resident suppliers and electronic commerce operators. Compulsory registration is required for specified classes regardless of general thresholds: inter State suppliers; casual and non resident taxable persons; persons liable under reverse charge and under sub section (5) of section 9; persons required to deduct tax; agents or persons supplying on behalf of others; Input Service Distributors; electronic commerce operators and suppliers of online information and database access from outside India to unregistered persons; supplies through e commerce operators collecting tax at source; and any other classes notified by the 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 GST registration required for specified categories including inter State, casual, non resident suppliers and electronic commerce operators.
Compulsory registration is required for specified classes regardless of general thresholds: inter State suppliers; casual and non resident taxable persons; persons liable under reverse charge and under sub section (5) of section 9; persons required to deduct tax; agents or persons supplying on behalf of others; Input Service Distributors; electronic commerce operators and suppliers of online information and database access from outside India to unregistered persons; supplies through e commerce operators collecting tax at source; and any other classes notified by the Government on Council recommendation.
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