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of <h1>Compulsory GST Registration Required for Specific Categories Under Section 24 of the Puducherry GST Act, 2017</h1> Section 24 of the Puducherry Goods and Services Tax Act, 2017 mandates compulsory registration for specific categories of persons, overriding Section 22(1). These include individuals making inter-State taxable supplies, casual taxable persons, those liable for reverse charge tax, non-resident taxable persons, tax deductors under Section 51, agents making taxable supplies on behalf of others, Input Service Distributors, suppliers through electronic commerce operators, electronic commerce operators themselves, and providers of online information services from outside India to Indian recipients. The government may also notify additional categories for compulsory registration based on Council recommendations.
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