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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 24 of Kerala GST Ordinance 2017: Mandatory registration for select businesses, e-commerce operators, and specific suppliers.</h1> Section 24 of the Kerala Goods and Services Tax Ordinance, 2017 mandates compulsory registration for certain categories despite the provisions of section 22. These include individuals making inter-state taxable supplies, casual taxable persons, those liable for tax under reverse charge or specific provisions of section 9, non-resident taxable persons, and those required to deduct tax under section 51. It also covers agents making taxable supplies on behalf of others, Input Service Distributors, suppliers through e-commerce operators collecting tax at source, e-commerce operators themselves, and providers of online information services from outside India to Indian recipients. Additional categories may be notified by the government.
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