{
    "act_title": "The Goa Goods and Services Tax Act, 2017",
    "act_slug": "the-goa-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "24",
        "title": "24. Compulsory registration in certain cases.",
        "chapter": null,
        "content": "(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 registered under this Act;\n(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;\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-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;\n(x) every electronic commerce operator;\n(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\n(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 23
    },
    "prev_section": "23",
    "next_section": "25"
}