Compulsory registration in certain cases

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 8 provisions Instruments 14

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 24 of the Central 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; The Act was enacted on 12 Apr 2017.

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) 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 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; ¹[who is required to collect tax at source under section 52];
(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; ²***
³[(xia) every person supplying online money gaming from a place outside India to a person in India; 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 Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

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

This section refers to

Referred to by 8

Made under this section, and citing it

3 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 11 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 24

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

Section 24 of the Central 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 Central 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: CGST Act 24, section 24 CGST Act, section 24 of the Central 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 Central 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 deductions at source), section 52 (Collection of tax at stores), so none of them can safely be read on its own. 8 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 3: most recently Notification No. 10/2019-Central Tax dated 07.03.2019 (2019), then Notification No. 30/2019 – Central Tax dated 28.06.2019 (2019), and 1 more.

When was Section 24 of the Central Goods and Services Tax Act enacted?

Section 24 of the Central Goods and Services Tax Act, cited as CGST Act 24, was enacted on 12 Apr 2017 as Act 12 of 2017. 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. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.