Section 24 CGST Act: Mandatory GST Registration for Inter-State Suppliers, E-Commerce, and Reverse Charge; Exemptions Apply

Section 24 of the CGST Act mandates compulsory registration for specific categories, overriding the threshold limits of Section 22(1). These include persons making inter-State taxable supplies, those required to pay tax under reverse charge, non-resident taxable persons, and others involved in e-commerce or acting as agents. Exemptions exist for certain inter-State supplies of services and handicraft goods, provided turnover does not exceed specified limits. Clarifications address registration issues during lockdowns, GST implications for companies under insolvency, and tax liabilities for government departments selling used or confiscated goods. Notifications and circulars provide detailed guidance on these provisions.

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