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Compulsory registration under Sec 24(vii) covers:
AAgriculturists
BPersons making intra-State supplies under threshold
CComposition taxpayers
DTDS deductors under Sec 51
Answer & Solution
Correct answer: D. TDS deductors under Sec 51
1. Sec 24(vii) — persons required to deduct TDS under Sec 51 (Government departments, PSUs etc. paying for goods/services above Rs 2.5 lakh).
2. Such persons get a TAN-based GSTIN even if not otherwise liable.
3. They file Form GSTR-7 monthly with TDS details.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 24(vii)_
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