Compulsory registration in certain cases Section 24 of CGST Act, 2017

, CGST Act 

Liability of agent and principal, CGST Act 

Liability of partners of firm to pay tax, CGST Act, 2017

Special provisions regarding liability to pay tax, interest or penalty in certain cases, CGST Act 

CGST Act, 2017 Liability in other cases 

Authority for advance ruling, CGST Act, 2017 

CGST Act, 2017 Procedure on receipt of application 

CGST Act, Rectification of advance ruling 

GST payable for Wood, wood charcoal, wood articles etc. 

GST for Cork and Cork products 

Goods and Service Tax for straw manufacturers, basket ware and wickerwork 

Tax payable for wood pulp, fibrous cellulosic material, waste and scrap paper as GST in India 

GST applicable for Paper, paper board and paper pulp articles 

How much rate of GST for printed books, newspapers, pictures etc.? 

Rate of GST payable for Silk and Silk products 

How to export goods from India?

Documents required to claim refund of GST tax

Time period to file for GST refund

GST refund forms

GST refunds to International Tourists

Refund of GST on year end or volume based incentives

Refund of GST on carry forward input tax credit

Refund of GST on tax credit on inputs

Refund of GST to CSD canteens, para military forces canteen etc

Dimension of Cargo Containers


 How to protect parties each other in triangular exports

How to re-construct EP copy of shipping bill

How to send export samples to foreign buyer? Tips to send samples to foreign buyer

 How to set up an export import firm in India  

 What is VACIS exam in US import customs clearance

 When can an exporter release bill of lading from shipping company?

 When does exporter get EP copy of shipping bill after customs clearance

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

Service Tariff Code for GST

Registration procedures and formalities to obtain GSTIN

How many digits in GSTIN under Goods and Service Tax registration

Would multiple registration be allowed under Goods and Service Tax (GSTIN)?

 Procedure for obtaining Registration number of GSTIN

Procedures to get GST Registration number for IT exempted proprietorship firms.

 Process of application for registration under GST Act to obtain GSTIN

Different application Forms for registration under Goods and Service Tax Act (GSTIN)

 Application for registration under GST Act to obtain GSTIN

GST registration and returns filing procedures for PSUs and Government entities

Re-registration of GST, Goods and Service Tax.

 Cancellation of registration of GST

All about registration of GST in India, FAQ

Cancellation of GST Registration in India, FAQ

Can a person without GST registration claim ITC?

 Why separate Registration of GST in each state in India, for each business.

 Latest date to file GST registration in India

Procedures to obtain GST registration for non-resident taxable person

 

Section 24 of CGST Act, 2017 Compulsory registration in certain cases

Click here to know GST rate of your goods or service

The below post explains about Compulsory registration in certain cases under section 24 of CGST Act,2017.

Section 24 of CGST Act, 2017 explains Compulsory registration in certain cases as below: (The amendments if any will also be updated here soon).

The extract of Section 24 of CGST Act,2017 quoted below:

24 Compulsory registration in certain cases.

24. 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;

Compulsory registration in certain cases Section 24 of CGST Act, 2017(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 data base 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.

The above information clarifies about Compulsory registration in certain cases under section 24 of CGST Act,2017.  

If you have any comments about Section 24 of CGST Act, 2017 explaining Compulsory registration in certain cases, share below your thoughts:

 

Click here to know GST rate of your goods or service

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Learn Imports and Exports business free of cost

Find HSN code of your product.

Provisional attachment to protect revenue in certain cases


Comments


Vinita: Person making interstate supply is not required more to take registration even if aggregate turnover is less than 20 Lakh

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers