Compulsory registration required for specified GST registrants including inter State suppliers, e commerce operators, non resident suppliers and those liable under reverse charge. Compulsory registration is mandated for specified categories including inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge or specified tax provisions, tax deductors, agents and Input Service Distributors, electronic commerce operators and suppliers of cross border online information and database access services to unregistered persons; the Government may notify additional classes for registration 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 required for specified GST registrants including inter State suppliers, e commerce operators, non resident suppliers and those liable under reverse charge.
Compulsory registration is mandated for specified categories including inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge or specified tax provisions, tax deductors, agents and Input Service Distributors, electronic commerce operators and suppliers of cross border online information and database access services to unregistered persons; the Government may notify additional classes for registration on Council recommendation.
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