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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER VI  -  REGISTRATION

TaxGPT

Summarize Section 24 by TaxGPT in
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Section 24 - 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 t


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References:

For exemption to intra state supplier of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier see Notification No. 9/2017 Central Tax (Rate) dated 28 Jun, 2017
For clarification on inter-state movement of various modes of conveyance carrying goods or passengers or for repairs and maintenance see Circular No. 1/1/2017-IGST Integrated Tax dated 7 Jul, 2017
For scope of principal-agent relationship in the context of schedule 1 of the CGST Act see Circular No. 57/31/2018-GST Central Tax dated 4 Sep, 2018
For scope of principal and agent relationship under schedule 1 in context of del credere agent see Circular No. 73/47/2018-GST Central Tax dated 5 Nov, 2018