CGST Section 24: Compulsory Registration in Certain Cases

Provisions under Section 24 of the CGST Act 2017 relating to “Compulsory Registration in Certain Cases”:

Section 24: Compulsory Registration in Certain Cases (CHAPTER VI: REGISTRATION) [*1]

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 who is required to collect tax at source under section 52; [*2]

(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; [*3]

(xia) every person supplying online money gaming from a place outside India to a person in India; and [*3]

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

Notes (History of Amendments in Bare Text):

1. CGST Section 24 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 1/2017 on commencement date of 22/06/2017.

2. The text “who is required to collect tax at source under section 52” inserted in clause (x) vide Section 12 of the CGST (Amendment) Act, 2018, followed with Notification 2/2019 on commencement date of 01/02/2019.

3. The word “and” at the end of clause (xi) omitted, and Clause (xia) inserted vide the CGST (Amendment) Act, 2023, followed with Notification 48/2023 on commencement date of 01/10/2023.