Notwithstanding anything contained in sub-section (1) of section 22, the following
categories of persons shall be required to be registered under this Act,-
Compulsory
registration
in certain
cases.
(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
| Printed using casemine.com by licensee : Yadu Krishna K G
recommendations of the Council
Section 24 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 24. Compulsory registration in certain cases
delhi-goods-and-services-tax-act-2017-sec-24.json
•
Section 24
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "24",
"title": "Section 24. Compulsory registration in certain cases",
"chapter": null,
"content": "Notwithstanding anything contained in sub-section (1) of section 22, the following \ncategories of persons shall be required to be registered under this Act,- \n Compulsory \nregistration \nin certain \ncases. \n (i) persons making any inter-State taxable supply; \n (ii) casual taxable persons making taxable supply; \n (iii) persons who are required to pay tax under reverse charge; \n (iv) person who are required to pay tax under sub-section (5) of section 9; \n (v) non-resident taxable persons making taxable supply; \n (vi) persons who are required to deduct tax under section 51, whether or not separately \nregistered under this Act; \n \n (vii) persons who make taxable supply of goods or services or both on behalf of other taxable \npersons whether as an agent or otherwise; \n \n (viii) Input Service Distributor, whether or not separately registered under this Act; \n (ix) persons who supply goods or services or both, other than supplies specified under sub-\nsection (5) of section 9, through such electronic commerce operator who is required to collect \ntax at source under section 52; \n \n (x) every electronic commerce operator; \n (xi) every person supplying online information and data base access or retrieval services from a \nplace outside India to a person in India, other than a registered person; and \n \n (xii) such other person or class of persons as may be notified by the Government on the \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nrecommendations of the Council",
"footnote": "",
"is_definition": false,
"sort_order": 300
},
"prev_section": "23",
"next_section": "25"
}