# The Andhra Pradesh Goods and Services Tax Act, 2017, Section 24

- Act: The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/24/

## Text

Compulsory registration in certain cases - Notwithstanding anything contained in sub-section (1) of section 22, the following categories of person 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) 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 making taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; 1 Ins. by Act 23 of 2018, s.11 (w.e.f. 1-2-2019) (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 1[who is required to collect tax at source under section 52]; (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 recommendations of the Council. person dette

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