OGST Act 24Chapter V · Input Tax Credit

Section 24 · Compulsory registration in certain cases

- 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.

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