https://www.taxtmi.com/acts?id=25761 The provision establishes compulsory registration under the Assam GST Act for specified categories irrespective of the general threshold rule, tying registration to the nature of supplies or statutory obligations. Specified categories include inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge, persons required to pay tax under intra statute charging provisions, tax deductors, agents supplying on behalf of other taxable persons, Input Service Distributors, electronic commerce operators, and suppliers of online information and database services from outside India to unregistered persons; additional classes may be notified by Government. en-us Sat, 17 Jun 2017 11:06:33 +0530 Tue, 27 Jun 2017 09:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25761 The provision establishes compulsory registration under the Assam GST Act for specified categories irrespective of the general threshold rule, tying registration to the nature of supplies or statutory obligations. Specified categories include inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge, persons required to pay tax under intra statute charging provisions, tax deductors, agents supplying on behalf of other taxable persons, Input Service Distributors, electronic commerce operators, and suppliers of online information and database services from outside India to unregistered persons; additional classes may be notified by Government. Act-Rules GST - States Sat, 17 Jun 2017 11:06:33 +0530 https://www.taxtmi.com/acts?id=25761