Section 24 of Sikkim GST Act 2017
[ Section 24 of Sikkim GST Act 2017 explains Compulsory registration in certain cases and is covered in CHAPTER VI REGISTRATION ]
[ Enforced with effect from 22-6-2017. ]
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) | person 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. |