Compulsory Registration under GST Act Section 24

Compulsory Registration Criteria for Activities
1. Inter-State Supplies – People selling goods or services between states must register for GST under Section 24(i), no matter how much they earn. There are some exceptions to this rule:
• People providing services between states don’t need to register for GST if their total turnover is below ₹20 lakhs or ₹10 lakhs, depending on the case.
• People selling handicraft goods or specific products between states don’t need to register for GST if their total turnover is below ₹20 lakhs or ₹10 lakhs, depending on the case.

2. Casual Taxable Persons – People who sell goods or services in a state or union territory where they don’t have a fixed business location must register under Section 24(ii), no matter how much they earn.
However, there are exceptions:
• If they sell handicraft goods or specific products outside their state/territory and their total turnover is less than ₹20 lakhs (or ₹10 lakhs, depending on the case), they don’t need to register.
• No registration is needed if goods are moved on an approval basis, as long as the invoice is issued when the goods are delivered.

3. Non-Resident Taxable Persons – Those persons who are not residents of India but engage in the taxable supply of goods or services of this country need to register under section 24 (v).
4. Reverse Charge Mechanism – If you need to pay GST on goods or services you buy (reverse charge), you must register under Section 24(iii), no matter how much you earn.
• Exception – If you only sell goods or services where the buyer pays GST under reverse charge, you don’t need to register.

5. Services Through E-Commerce Platforms – If you provide certain services through an E-Commerce Operator (ECO), like:
• Taxi or bike rides (e.g., radio taxi, motor cab)
• Hotel or lodging accommodations
• Housekeeping services (like plumbing, carpentry)
The ECO will pay GST for you. However, you must register if your turnover is below ₹20/10 lakhs.

6. TDS Deduction (Section 24(vi)) – If you’re required to deduct GST (TDS) under Section 51, you must register separately, even if you already have GST registration.

7. Agents Under GST – Only C&F (Carrying and Forwarding) agents, who store and sell goods for others, need mandatory registration, even if their earnings are below ₹20/10 lakhs.
Ordinary agents earning below the threshold don’t need to register.
8. Input Service Distributor – Any business distributing GST input credit must register as an Input Service Distributor, no matter their turnover.

9. E-Commerce Sellers – If you sell goods or services through an E-Commerce Operator, you must register for GST when the operator collects tax at source.

10. E-Commerce Operators – E-Commerce platforms must register and collect tax at source under Section 52.

11. OIDAR Services – Businesses outside India providing online services (like databases, and information) to unregistered individuals in India must register for GST.
If the customer is registered under GST, separate registration isn’t needed.

12. Special Categories (Section 24(xii)) – The Central or State Government can specify other categories that require GST registration based on GST Council recommendations.

13. General Exceptions – No GST registration is needed if:
• You deal only in exempt goods/services.
• You’re a farmer or an agriculturist.
Your earnings are below the threshold, and the buyer pays GST under reverse charge.

CONCLUSION
Understanding GST rules under Section 24 is essential for businesses. Mandatory GST registration ensures compliance, access to input tax credits, and smooth operations. With GST registration services in India, businesses can meet legal requirements effortlessly, avoid penalties, and focus on growth. Stay compliant, save taxes, and secure your business’s future with professional GST registration assistance!