Section 24 of CGST Act - Compulsory Registration in Certain Cases
Section 24 of the Central Goods and Services Tax Act, 2017 identifies categories of persons for whom GST registration is compulsory notwithstanding the normal turnover rule in Section 22. The provision must, however, be read with Section 23 and the exemptions notified by the Government.
Text and scope of Section 24
Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of Section 22, the following categories of persons are required to be registered under the CGST Act:
- persons making any inter-State taxable supply;
- casual taxable persons making taxable supply;
- persons who are required to pay tax under reverse charge;
- persons who are required to pay tax under sub-section (5) of Section 9;
- non-resident taxable persons making taxable supply;
- persons who are required to deduct tax under Section 51, whether or not separately registered under the Act;
- persons who make taxable supply of goods or services or both on behalf of other taxable persons, whether as an agent or otherwise;
- Input Service Distributor, whether or not separately registered under the Act;
- persons who supply goods or services or both, other than supplies specified under Section 9(5), through an electronic commerce operator who is required to collect tax at source under Section 52;
- every electronic commerce operator who is required to collect tax at source under Section 52;
- 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; and
- such other person or class of persons as may be notified by the Government on the recommendations of the GST Council.
What does the opening non-obstante clause mean?
The words "notwithstanding anything contained in sub-section (1) of Section 22" make Section 24 operate despite the ordinary turnover-based registration rule in Section 22(1). If a person falls within an applicable compulsory-registration category, the Section 22 threshold does not by itself protect that person from registration. This remains subject to a valid exemption granted under Section 23(2).
Key terms used in Section 24
- Inter-State taxable supply: Whether a supply is inter-State is determined principally under the Integrated Goods and Services Tax Act, 2017 by reference to the location of the supplier and the place of supply, along with special rules for imports, exports and SEZ supplies.
- Casual taxable person: Under Section 2(20), this broadly refers to a person who occasionally undertakes taxable transactions in a State or Union territory where the person has no fixed place of business.
- Non-resident taxable person: Section 2(77) covers a person who occasionally undertakes taxable transactions but has no fixed place of business or residence in India.
- Input Service Distributor: The Act contains a specific statutory definition and registration/compliance framework for an office receiving invoices for input services and distributing eligible input tax credit in the prescribed manner.
- Electronic commerce operator: Section 2(45) generally means a person who owns, operates or manages a digital or electronic facility or platform for electronic commerce.
- Reverse charge: Section 2(98) refers to liability to pay tax by the recipient of supply instead of the supplier in the cases specified under the Act.
Important exemptions affecting compulsory registration
| Situation | Practical registration position | Key authority |
|---|---|---|
| Small supplier making inter-State taxable supplies of services | The Government has exempted qualifying service suppliers from compulsory registration where aggregate turnover does not exceed the applicable Section 22 threshold, subject to the notification. | Notification No. 10/2017-Integrated Tax dated 13.10.2017, as amended |
| Small supplier of services through an e-commerce operator required to collect TCS | Qualifying service suppliers can obtain the benefit of the notified turnover-based exemption instead of being registered solely because of Section 24(ix). | Notification No. 65/2017-Central Tax dated 15.11.2017 |
| Supply of goods through a TCS e-commerce operator by an otherwise unregistered person | From 01.10.2023, qualifying persons below the applicable registration threshold may make specified intra-State supplies of goods through an e-commerce operator without GST registration, subject to the conditions and enrolment procedure in the notifications. | Notification No. 34/2023-Central Tax dated 31.07.2023 and Notification No. 37/2023-Central Tax dated 04.08.2023 |
Section 24 and e-commerce supplies
Clause (ix) addresses suppliers making supplies through an electronic commerce operator that is required to collect tax at source under Section 52. Clause (x) separately deals with the registration of such electronic commerce operators. Supplies on which the electronic commerce operator itself is liable to pay tax under Section 9(5) are treated separately by the statute.
The position for small suppliers changed materially with the notified relaxations. In particular, the 2023 framework permits eligible unregistered persons to make specified intra-State supplies of goods through a TCS e-commerce operator subject to turnover, territorial, PAN, enrolment and other prescribed conditions. Accordingly, an old statement that every person selling goods through an e-commerce platform must always obtain GST registration is no longer accurate in all cases.
Procedure after liability to register arises
A person liable under Section 22 or Section 24 should refer to Section 25 - Procedure for Registration and the CGST Rules. The ordinary statutory rule requires an application in each State or Union territory in which the person is liable, generally within 30 days from the date liability arises. Special timing and procedural rules apply to categories such as casual taxable persons and non-resident taxable persons.
Related CGST Act provisions
Frequently asked questions
Does Section 24 always require registration regardless of turnover?
Not in every factual situation. Section 24 overrides the threshold in Section 22(1), but exemptions issued under Section 23(2) can remove compulsory registration for specified classes subject to stated conditions.
Does every inter-State service provider need GST registration?
No. A notified exemption is available to qualifying persons making inter-State taxable supplies of services where aggregate turnover remains within the applicable threshold. The notification and current threshold applicable to the supplier should be checked.
Must every small seller of goods using an e-commerce marketplace obtain GST registration?
No. Since 01.10.2023, Notification No. 34/2023-Central Tax permits eligible persons below the applicable threshold to make specified intra-State supplies of goods through a TCS e-commerce operator without registration, subject to the notification's conditions and the prescribed enrolment procedure.
What is the relationship between Sections 22, 23 and 24?
Section 22 contains the general turnover-based liability rule. Section 23 identifies persons not liable and authorises notified exemptions. Section 24 lists compulsory-registration categories that override Section 22(1), but must be applied together with exemptions validly issued under Section 23(2).
Last reviewed: 15 September 2026. GST law is notification-driven; readers should verify any later amendment or notification relevant to their facts.