Section 24 Puducherry GST Act 2017
[ Section 24 of Puducherry GST Act 2017 deals with Compulsory registration in certain cases ]
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; | |
| (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; | |
| (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. |
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