Section 24 – Compulsory Registration
Section 24 of CGST Act, 2017 – Compulsory Registration Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 24 Section 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) persons 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; (vii) persons who are required to collect tax under section 52; (viii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; (ix) input service distributor, whether o...