Compulsory registration expanded to specified suppliers and intermediaries including inter State, non resident, casual taxable persons and e commerce operators. Compulsory registration is required regardless of threshold for specified categories: inter State suppliers; casual taxable persons; persons liable to pay tax under reverse charge; persons liable under the specific supply taxation provision; non resident taxable persons; tax deductors; agents supplying on behalf of others; Input Service Distributors; suppliers using electronic commerce operators required to collect tax at source; every electronic commerce operator; suppliers of online information and database access or retrieval services from outside India to unregistered recipients; 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 expanded to specified suppliers and intermediaries including inter State, non resident, casual taxable persons and e commerce operators.
Compulsory registration is required regardless of threshold for specified categories: inter State suppliers; casual taxable persons; persons liable to pay tax under reverse charge; persons liable under the specific supply taxation provision; non resident taxable persons; tax deductors; agents supplying on behalf of others; Input Service Distributors; suppliers using electronic commerce operators required to collect tax at source; every electronic commerce operator; suppliers of online information and database access or retrieval services from outside India to unregistered recipients; and other notified classes.
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