Sec. 24: the following categories of persons shall be required to be registered under GST:
i. Person making any inter-state taxable supply;
If a person makes a single inter-state supply, he will be liable to obtain registration and pay GST
ii. Causal taxable persons making taxable supply;
Causal taxable person meansa person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
Registration compulsory:A casual taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration. A casual taxable person cannot exercise the option to pay tax under composition levy.
iii. Person who are required to pay tax under reverse charge
iv. Person who are required to pay tax under sec. 9(5) of CGST (i.e. Electronic Commerce Operator):
Electronic commerce operator: shall include every person who, directly or indirectly, owns, operates or manages an electronic platform that is engaged in facilitating the supply of any goods and/or services or in providing any information or any other services incidental to or in connection there with but shall not include persons engaged in supply of such goods and/or services on their own behalf. However, Titan company supplying watches and jewels through its own website would not be considered as an e-commerce operator for the purpose of this provision.
v. Non-resident taxable person making taxable supply:
Sec 2(77): non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.A non-resident taxable person cannot exercise the option to pay tax under composition levy
A non-resident taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration.
vi. Persons who are required to deduct tax under Sec 51, whether or not separately registered under this Act:
As per 22nd GST Council meeting of 6th October 2017 Provisions of TDS deferred to 1st April 2018
vii. Persons who make taxable supply of goods or services or both on behalf of other taxable person whether as an agent or otherwise:
Clearing and forwarding (C&F) Agent receives the goods on behalf of the principal.Subsequently he supplies goods to the customer as an agent of the principal. He maintains the stock and report to the principal. If so such an agent shall be liable to obtain the registration compulsorily irrespective of the aggregate turnover of such agent.
viii. Input Service Distributor, whether or not separately registered under CGST:
As per Sec. 2(61) of the CGST Act, 2017, Input Service Distributor (ISD) means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 of the CGST Act, 2017 towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST), State tax (SGST)/ Union territory tax(UTGST) or integrated tax (IGST) paid on the said services toa supplier of taxable goods or services or both having samePAN as that of the ISD. It is important to note that the ISD mechanism is meant only for distributing the credit on common invoices pertaining toinput services only and not goods (i.e. inputs or capital goods).
ix. Persons who supply of goods or services or both, other than supplies specified under Sec 9(5), through such electronic commerce operator who is required to collect tax at source under Sec 52:
As per 22nd GST Council meeting of 6th October 2017 Provisions TCS deferred to 1st April 2018.
x. Every electronic commerce operator “who is required to collect tax at source under section 52”:
As per section 2(45) of the CGST Act, 2017, Electronic Commerce Operator (ECO) means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. As per CGST (Amendment) Act, 2018 – In Section 24 [Compulsory registration in certain cases], now small e-commerce operators who are not required to collect TCS u/s 52 would not be liable for registration.
As per Section 24(x) of the CGST Act, 2017 the benefit of threshold exemption is not available to e-commerce operators and they are liable to be registered irrespective of the value of supply made by them
xi. Every person supplying online information and database access or retrieval services from place outside India to a person in India, other than a registered person:
Sec. 2(17) of IGST Act, 2017 “online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as:(i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music and the like); (vi) digital data storage; and (vii) online gaming.
xii. Such other person or class of persons as may be notified by the Govt. on the recommendation of the Council.
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