Section 24 of GST – Compulsory registration in certain cases. Detailed Analysis of GST Section 24 of GST Act 2017 – Compulsory registration in certain cases. Everything you want to know about GST all Sections.
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Section 24 of GST – Compulsory registration in certain cases
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, ––
- (i) persons making any inter-State taxable supply;
- (ii) casual taxable persons making taxable supply;
- (iii) persons who are required to pay tax under reverse charge;
- (iv) person who are required to pay tax under sub-section (5) of section 9;
- (v) non-resident taxable persons making taxable supply;
- (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
- (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
- (viii) Input Service Distributor, whether or not separately registered under this Act;
- (ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
- (x) every electronic commerce operator;
- (xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
- (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
Related provisions of the Statute:
| Section or Rule | Description |
| Section 2(20) | Definition of “casual taxable person” |
| Section 2(47) | Definition of “exempt supply” |
| Section 9(5) | Tax on reverse charge basis to be paid by e-commerce operator |
| Section 22 | Persons liable for registration |
| Section 25 | Procedure for registration |
| Section 51 | Tax Deduction at source |
| Section 52 | Collection of tax at source |
Analysis
Section 22 prescribes certain conditions, subject to fulfilment of which, registration must be obtained. However, sections 24 enlists 12 categories of persons who shall compulsorily obtain the registration, whether or not the provisions prescribed under section 22(1) are triggered in such cases. Section 24 begins with a non-obstante clause and is thus, an overriding section that makes it mandatory for the prescribed persons to obtain registration even though the turnover conditions prescribed under section 22(1) are not fulfilled.
Categories of persons who shall be required to be registered under this Act irrespective of the threshold limit:
The following categories of persons are required to obtain registration compulsorily under this Act:
- Persons making any inter-State taxable supply;
- Casual taxable persons making taxable supply;
- Persons who are required to pay tax under reverse charge;
- Persons who are required to pay tax under sub-section (5) of section 9 (electronic commerce operator)
- Non-resident taxable persons making taxable supply;
- Persons who are required to deduct tax under section 51 (Tax Deduction at Source);
- Persons who supply goods or services or both on behalf of other registered taxable persons whether as an agent or otherwise;
- input service distributor;
- persons who supply goods and/or services, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52,
- Every electronic commerce operator who is required to collect tax at source under section 52;
- every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person; and
- Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
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