Compulsory GST registration: specified suppliers including inter state, reverse charge, non resident and e commerce providers must register. Compulsory registration is mandated for specified classes of suppliers, including inter State suppliers, casual taxable persons, persons liable under reverse charge, those required to pay under the specified sub section, non resident taxable persons, tax deductors, agents supplying on others' behalf, Input Service Distributors, suppliers using electronic commerce operators required to collect tax at source, every electronic commerce operator, and non resident suppliers of online information and database access services to unregistered persons in India. The Government may notify additional classes on the Council's 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: specified suppliers including inter state, reverse charge, non resident and e commerce providers must register.
Compulsory registration is mandated for specified classes of suppliers, including inter State suppliers, casual taxable persons, persons liable under reverse charge, those required to pay under the specified sub section, non resident taxable persons, tax deductors, agents supplying on others' behalf, Input Service Distributors, suppliers using electronic commerce operators required to collect tax at source, every electronic commerce operator, and non resident suppliers of online information and database access services to unregistered persons in India. The Government may notify additional classes on the Council's recommendation.
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