Section 24 Telangana GST Act 2017 : Compulsory registration in certain cases.

By | July 9, 2017
(Last Updated On: July 9, 2017)

Section 24 Telangana GST Act 2017

[ Section 24 Telangana GST Act 2017 explains Compulsory registration in certain cases  and is covered in Chapter VI :  Registration  ]

Compulsory registration in certain cases.

24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons undertaking taxable supplies shall be required to be registered under this Act,-

(i)persons making any inter-State taxable supply;
(ii)casual taxable persons;
(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;
(vi)persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii)persons who supply 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.

Read Complete Telangana GST Act 2017

Telangana GST Act 2017

Telangana GST Rules 201

Telangana GST Act Notifications

Telangana GST Rates Notifications

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