Compulsory registration required for specified suppliers including inter-State, casual, non-resident, reverse-charge payers and e commerce operators. Compulsory registration applies to specified categories: persons making inter State taxable supplies; casual and non resident taxable persons; persons liable to pay tax under reverse charge or required to pay tax under specified provisions; persons required to deduct tax; agents supplying on behalf of other taxable persons; Input Service Distributors; electronic commerce operators; and suppliers of cross border online information and database access or retrieval services to unregistered recipients, with further classes subject to Government notification.
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 including inter-State, casual, non-resident, reverse-charge payers and e commerce operators.
Compulsory registration applies to specified categories: persons making inter State taxable supplies; casual and non resident taxable persons; persons liable to pay tax under reverse charge or required to pay tax under specified provisions; persons required to deduct tax; agents supplying on behalf of other taxable persons; Input Service Distributors; electronic commerce operators; and suppliers of cross border online information and database access or retrieval services to unregistered recipients, with further classes subject to Government notification.
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