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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
