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