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Section24
The Arunachal Pradesh Goods and Services Tax Act, 2017

Compulsory registration in certain cases

In force Act 6 of 2019 As on 05 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 6 of 2019 Cited by 4 provisions

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 24 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with compulsory registration in certain cases. 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;

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, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(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 *[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.

Section 24, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 9 Levy and collection
  2. s. 22 Persons liable for registration
  3. s. 51 Tax deduction at source
  4. s. 52 Collection of tax at source

Referred to by 4

  1. s. 2
  2. s. 25 Procedure for registration
  3. s. 29 Cancellation or *[Suspension] of registration
  4. s. 139 Migration of existing taxpayers

Questions about Section 24

What does Section 24 of the Arunachal Pradesh Goods and Services Tax Act deal with?

Section 24 of the Arunachal Pradesh Goods and Services Tax Act is headed "Compulsory registration in certain cases". 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;

How do I find court cases under Section 24 of the Arunachal Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 24, section 24 Arunachal Pradesh Goods and Services Tax Act, section 24 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 24 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?

Its own text turns on section 9 (Levy and collection), section 22 (Persons liable for registration), section 51 (Tax deduction at source), section 52 (Collection of tax at source), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was the Arunachal Pradesh Goods and Services Tax Act enacted?

Arunachal Pradesh Goods and Services Tax Act was enacted in 2019 as Act 6 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content). This page is not a substitute for legal advice.