Compulsory registration: specified suppliers and intermediaries must register under GST, including e-commerce operators and reverse-charge payers. Compulsory registration under the Gujarat GST requires specified categories-including inter-state suppliers, casual and non-resident taxable persons, reverse-charge payers, tax deductors, Input Service Distributors, agents supplying for others, electronic commerce operators, and suppliers using e-commerce platforms that collect tax at source-to register irrespective of normal turnover thresholds, and allows additional notified classes to be included.
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 and intermediaries must register under GST, including e-commerce operators and reverse-charge payers.
Compulsory registration under the Gujarat GST requires specified categories-including inter-state suppliers, casual and non-resident taxable persons, reverse-charge payers, tax deductors, Input Service Distributors, agents supplying for others, electronic commerce operators, and suppliers using e-commerce platforms that collect tax at source-to register irrespective of normal turnover thresholds, and allows additional notified classes to be included.
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