Compulsory registration: specified suppliers, e commerce operators and non resident providers must obtain GST registration under law. Compulsory registration is mandated for specified classes of suppliers and intermediaries, including inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge or special charge provisions, agents making supplies on behalf of others, tax deductors, input service distributors, electronic commerce operators, and suppliers of online information and database services from outside to unregistered persons in India; the government may notify additional classes for registration.
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: specified suppliers, e commerce operators and non resident providers must obtain GST registration under law.
Compulsory registration is mandated for specified classes of suppliers and intermediaries, including inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge or special charge provisions, agents making supplies on behalf of others, tax deductors, input service distributors, electronic commerce operators, and suppliers of online information and database services from outside to unregistered persons in India; the government may notify additional classes for registration.
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