Compulsory registration in certain cases

Section 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;

(ii) casual taxable persons making taxable supply;

(iii) persons who are required to pay tax under reverse charge;

(iv) persons 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;

(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;

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

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

AI Explanation

The Goods and Services Tax Act outlines specific categories of individuals or entities that are required to register under the act. This registration is mandatory for various reasons, and the following are the key categories identified:

1. Persons Making Inter-State Taxable Supply: Individuals or businesses engaged in making any inter-state taxable supply must register under the Goods and Services Tax Act.

2. Casual Taxable Persons Making Taxable Supply: Those who, on an occasional basis, engage in taxable supply are also obligated to register under the act.

3. Persons Paying Tax under Reverse Charge: Individuals or entities who are required to pay tax under the reverse charge mechanism must undergo registration.

4. Persons Paying Tax under Section 9(5): Those mandated to pay tax under sub-section (5) of section 9 are also included in the list of mandatory registrants.

5. Non-Resident Taxable Persons: Non-resident taxable persons involved in making taxable supplies within the country's jurisdiction must register under the act.

6. Persons Deducting Tax under Section 51: Individuals or entities obligated to deduct tax under section 51, regardless of separate registration status under this act, are required to register.

7. Persons Making Supplies on Behalf of Others: Entities facilitating taxable supply of goods or services on behalf of other taxable persons, whether as agents or in another capacity, must undergo registration.

8. Input Service Distributor: Input Service Distributors, regardless of separate registration, are obligated to register under the Goods and Services Tax Act.

9. Supplies through Electronic Commerce Operators: Persons supplying goods or services through electronic commerce operators required to collect tax at source under section 52 must register.

10. Electronic Commerce Operators: Every electronic commerce operator obligated to collect tax at source under section 52 must register under the act.

11. Online Information and Database Access or Retrieval Services: Persons supplying online information and database access or retrieval services from a location outside India to a person within India, excluding registered persons, must register.

12. Online Money Gaming Providers: Entities providing online money gaming from a location outside India to a person in India are required to register under the Goods and Services Tax Act.

13. Other Persons as Notified by the Government: Additionally, the government, based on the recommendations of the Council, may notify other persons or classes of persons who must undergo mandatory registration under the act.