Compulsory GST registration: specified categories like inter state suppliers, casual taxpayers, reverse charge payers and e commerce operators must register.

Section 24 requires compulsory registration for specified categories regardless of the general registration threshold. Identified classes include inter State suppliers; casual taxable persons; reverse charge taxpayers; non resident taxable persons; tax deductors; agents supplying on behalf of others; input service distributors; supplies through e commerce operators subject to tax collection at source; every electronic commerce operator; and suppliers of cross border online information and database access services to unregistered persons. The Government may notify additional persons or classes for registration on the Council's recommendation.

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