Cases in which GST registration is compulsory

As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

i)persons making any inter-State taxable supply;

ii)casual taxable persons;

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

iv)electronic commerce operators required to pay tax under sub-section (5) of section 9;

v)non-resident taxable persons;

vi) persons who are required to deduct tax under section 51;

vii) persons who supply goods and / or services on behalf of other registered taxable persons whether as an agent or otherwise;

viii) Input service distributor (whether or not separately registered under the Act)

ix) persons who are required to collect tax under section52;

x)every electronic commerce operator

xi)every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person;


xii) 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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Required Documents for GST Registration


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