Section 24 - Compulsory registration in certain cases. - Central Goods And Services Tax Act, 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 1 [ who is required to collect tax at source under section 52 ] ; (xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; 2 [****] 3 [ ( 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 1. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 2. Omitted vide THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023 before it was read as, and 3. Inserted vide THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023