Compulsory registration required for specified suppliers, non residents and e commerce operators under the GST registration framework. Compulsory registration is required irrespective of threshold for specified categories: inter State suppliers, casual and non resident taxable persons, persons liable under the reverse charge mechanism or specified charging provision, tax deductors, agents supplying on behalf of others, Input Service Distributors, persons supplying through electronic commerce operators who collect tax at source, every electronic commerce operator, foreign suppliers of online information and database access to unregistered persons, and other notified classes.
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 suppliers, non residents and e commerce operators under the GST registration framework.
Compulsory registration is required irrespective of threshold for specified categories: inter State suppliers, casual and non resident taxable persons, persons liable under the reverse charge mechanism or specified charging provision, tax deductors, agents supplying on behalf of others, Input Service Distributors, persons supplying through electronic commerce operators who collect tax at source, every electronic commerce operator, foreign suppliers of online information and database access to unregistered persons, and other notified classes.
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