Compulsory registration under GST required for specified suppliers including inter state, non resident, e commerce and digital service providers.

Section 24 mandates compulsory registration under GST for specified persons irrespective of turnover: inter state suppliers (subject to narrow exemptions), Casual Taxable Persons, persons liable under the reverse charge mechanism, non resident taxable persons making taxable supplies in India, e commerce operators, suppliers of OIDAR services, tax deductors, agents supplying on behalf of others, Input Service Distributors, suppliers through e commerce operators required to collect tax at source, remote suppliers of certain online services, and any other classes the Government may notify.

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