Section 24 of the CGST Act, 2017: Compulsory Registration in Certain Cases
Section 24 of the Central Goods and Services Tax Act, 2017 mandates that certain categories of persons must register for GST, regardless of their turnover or the nature of their business. This is in contrast to Section 23, which outlines exemptions from registration.
Key Categories Requiring Compulsory Registration:
- Inter-State Taxable Supply: Any person making a taxable supply of goods or services from one state to another is required to register under GST.
- Casual Taxable Persons: Individuals or businesses that make taxable supplies in a state or union territory where they do not have a fixed place of business are considered casual taxable persons and must register.
- Reverse Charge Mechanism: Persons who are liable to pay tax under the reverse charge mechanism, where the recipient of goods or services is responsible for paying the tax, are required to register.
- Tax Deducted at Source (TDS): Persons who are required to deduct tax under Section 51 of the CGST Act, whether or not they are separately registered, must register.
- Agent or Supplier on Behalf of Others: Persons who supply goods or services on behalf of other taxable persons, such as agents or distributors, are required to register.
- Input Service Distributor (ISD): ISDs who distribute input tax credit to other registered persons must register.
- Online Information and Database Access Services: Persons providing online information or database access services from outside India to Indian customers are required to register.
- Online Money Gaming: Persons supplying online money gaming services from outside India to Indian customers are required to register.
- Other Persons Notified by the Government: The government may notify additional categories of persons who must register for GST.
Important Notes:
- Threshold Limits: While compulsory registration is generally required for the above categories, there might be certain threshold limits or conditions that need to be met. For example, casual taxable persons may be exempt from registration if their aggregate turnover is below a specified amount.
- Government Notifications: It’s essential to stay updated with the latest government notifications regarding compulsory registration as these can change over time.
In summary, Section 24 of the CGST Act outlines specific circumstances where registration is mandatory under GST. Understanding these requirements is crucial for businesses operating in India to ensure compliance with the law.
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