Compulsory Registration Under GST

Hello Readers, So, today we will discuss about the persons who required to take compulsory registration under GST as per Section 24 of CGST Act,2017

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Following are the persons who mandatorily required to take compulsory registration:

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1.?Person making any inter-state taxable supply.

2.?Casual Taxable Person making taxable supply other than covered in Section 23.

3.?Person who required to pay tax under reverse charge mechanism on inward supply.

4.?Person who are required to pay tax under section 9(5) (i.e. E-Commerce Operator required to pay whole tax).

5.?Non-Resident Taxable Person making taxable supply.

6.?Person who required to deduct TDS u/s 51, Whether separately registered or not.

7.?Person makes taxable supply on behalf of any other person whether as an agent or not.

8.?Input Service Distributor whether separately registered or not.

9.?Person who supplies goods or services through ECO other than services notified under section 9(5).

10.?Every ECO who requires to Collect Tax at source u/s 52.

11.?Every person supplying OIDAR Services from a place outside India to a person in India not registered under GST.

12.?Every person supplying Online Gaming Services from a place outside India to a person in India.

13.?Such Other person/ class of Persons as may be notified by the Government on recommendation of Councils.

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