Compulsory GST registration required for inter-State suppliers, casual and non-resident taxpayers, reverse-charge payers, and e-commerce operators. Compulsory registration is mandated for specified categories of suppliers, overriding turnover thresholds. Required registrants include inter-State suppliers, casual and non-resident taxable persons, persons liable under reverse charge or required to pay specified tax liabilities, tax deductors, agents making supplies on behalf of others, Input Service Distributors, electronic commerce operators, suppliers of cross-border online information and database access to unregistered recipients, and any other class notified by the Government on the Council's 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 inter-State suppliers, casual and non-resident taxpayers, reverse-charge payers, and e-commerce operators.
Compulsory registration is mandated for specified categories of suppliers, overriding turnover thresholds. Required registrants include inter-State suppliers, casual and non-resident taxable persons, persons liable under reverse charge or required to pay specified tax liabilities, tax deductors, agents making supplies on behalf of others, Input Service Distributors, electronic commerce operators, suppliers of cross-border online information and database access to unregistered recipients, and any other class notified by the Government on the Council's recommendation.
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