GST 2017 - Compulsory registration

As per section 24 of the Central Goods and Services Act, 2017 (India), The following persons must register compulsorily irrespective of their turnover:-

Ω     persons making any inter-State taxable supply

Ω     casual taxable persons making taxable supply

Ω     persons who are required to pay tax under reverse charge

Ω     Electronic Commerce Operators

Ω     Non - resident taxable persons making taxable supply

Ω     Persons who are required to deduct tax u/s 51 of this act.

Ω     Persons who make taxable supply of goods or services (or both on behalf of other taxable persons whether as an agent or otherwise)

Ω     Input Service Distributors

Ω     Persons who supply goods or services or both through such electronic commerce operator who is required to collect tax at source u/s 52 of this act.

Ω     Every electronic commerce operator

Ω     Every person supplying online information and database access or retrieval services from a place outside India to a person in India

Ω     Other notified persons.