Section 24 of Manipur GST Act 2017 : Compulsory registration in certain cases

By | December 10, 2017
(Last Updated On: December 10, 2017)

Section 24 of Manipur GST Act 2017

( Section 24 of Manipur 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.

 


Manipur GST Act 2017

Manipur GST Rules 2017

Manipur GST Notifications

Manipur GST Rate Notifications

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published.