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of <h1>Mandatory GST Registration for Specific Entities Under Jammu and Kashmir GST Act, 2017: Key Categories Explained</h1> Under the Jammu and Kashmir Goods and Services Tax Act, 2017, specific categories of individuals or entities must register for GST regardless of the general provisions in Section 22. These include those making inter-State taxable supplies, casual taxable persons, entities liable for reverse charge tax, and those under Section 9(5). Non-resident suppliers, tax deductors under Section 51, agents making supplies for others, Input Service Distributors, and suppliers via electronic commerce operators must also register. Additionally, e-commerce operators, providers of online information services from outside India to individuals in India, and other specified persons are required to register.
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