Section 24 of GST: Compulsory registration in certain cases

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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.

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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10 Comments
  1. vivek Goenka says

    my commission from tickets is 5 lakhs rupees , whether compulsory registration is required or not

  2. Anil singhania says

    I m a sub broker (authorised person) of recognised stock exchange.having sebi registration . My sub brokerage per annum is much below 20 lacs p.a.
    Do i need to take G s t registration.

  3. Amit N Shah says

    I m a Authorized person of recognized stock exchange.having sebi registration . My brokerage is below 20 lacs p.a.
    Do I need to take G s t registration?

    My broker force me to do registration for GST?

    1. k.s.shah says

      under section 24 ( vii) you are required to take GST registration.

  4. raj kackar says

    I m a Authorized person of recognized stock exchange.having sebi registration . My brokerage is below 20 lacs p.a.
    Do I need to take G s t registration?

  5. Jagdish Chauhan says

    I have a immovable property in Greater NOIDA (U.P) from which I m getting monthly assured returns from the builder. I am based outside UP. The builder has asked me to get myself registered under section 24 of GST Act citing interstate transaction and has refused to pay further assured returns until I get myself registered. Is registration under section 24 GST applicable in my case? Please advise.
    Thanks
    J Chauhan

  6. rahulsingh says

    i am an owner of amul parlour wether commission on
    % of sale by company is liable to tax under gst

  7. SANKU DUTTA says

    I am a TIN FC owner means commission agent making supply of services to Inter state location and my total estimated commission for the FY is below INR 1000000.00
    so please clarify whether I need to get register under GST Law….??

  8. ramesh kumar says

    I am a TIN FC owner means commission agent making supply of services to Inter state location and my total estimated commission for the FY is below INR 2000000.00
    so please clarify whether I need to get register under GST Law….??

  9. Gogul says

    I want to take coaching centre as franchisee. it’s annual collection will be less than 20 lakhs. Is GST registiration needed?Kindly clarify..

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