Mandatory Registration in certain cases

Compulsory registration in certain cases

Mandatory GST Registration for Businesses regardless of Annual Turnover" means that certain businesses are required to register for Goods and Services Tax (GST) regardless of the amount of their annual turnover.

In other words, their obligation to register for GST is not determined by their annual sales or revenue; instead, they must register due to other specific criteria or characteristics, such as the nature of their business or their involvement in certain transactions.

These businesses are mandated to comply with GST regulations and fulfill their tax-related obligations, irrespective of their annual financial performance.

As per Section-24 of CGST Act, notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act :-

1. Any casual taxable person
2. Any Input Service Distributor (ISD)
3. Agents or suppliers of goods via an e-commerce portal
4. Inter- State Goods and Services suppliers Any Non- resident taxable entity
5. Those who are liable to pay tax due to the reverse-charge mechanism.
6. TDS/TCS deductor
7. Online data access/ Retrieval service provider

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