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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Compulsory GST Registration Under Section 24: Who Needs to Register Regardless of Section 22(1) Exemptions?</h1> Section 24 of the Nagaland Goods and Services Tax Act, 2017 mandates compulsory registration for specific categories of persons, irrespective of the provisions in section 22(1). These include individuals making inter-State taxable supplies, casual taxable persons, those liable for reverse charge tax, and non-resident taxable persons. It also applies to those required to deduct tax under section 51, agents making taxable supplies on behalf of others, Input Service Distributors, and electronic commerce operators. Additionally, it covers suppliers of online information services from outside India and any other persons notified by the Government based on Council recommendations.
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