Section 24 CGST Act 2017

[ Section 24 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 24 CGST Act 2017 explains Compulsory registration in certain cases and is covered in Chapter VI Registration

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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; [ see Note 1 and 2]

(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 ³[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; ⁴[***]

⁵ [(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]

Notes on Section 24 of CGST Act 2017

5.Inserted by the Central Goods and Services Tax (Amendment) Act, 2023, w.e.f. 1-10-2023

4.Word “and” omitted by the Central Goods and Services Tax (Amendment) Act, 2023, w.e.f. 1-10-2023.

3. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019.

2. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

1. Exempting supplies to a TDS deductor by a supplier, who is not registered,under section 11 (1) of CGST Act 2017 vide Notification No.9/2017-Central Tax (Rate) Dated  28th June, 2017

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