Home › CA Final › indirecttaxlaws › Registration › Sec 24 — persons compulsorily required to regist…
Sec 24 — persons compulsorily required to register (regardless of turnover) include:
ACasual taxable persons making taxable supply
BInter-State supplier of services up to Rs 20 lakh
CPersons making intra-State supplies below threshold
DPersons engaged exclusively in exempt supplies
Answer & Solution
Correct answer: A. Casual taxable persons making taxable supply
1. Sec 24 — categories required to register notwithstanding Sec 22:
2. (i) inter-State suppliers of GOODS (services have Sec 23(1) exemption up to Rs 20 lakh), (ii) casual taxable persons, (iii) RCM payers, (iv) Sec 9(5) ECOs, (v) non-resident taxable persons, (vi) TDS deductors, (vii) ECOs, (viii) input service distributors, (ix) persons supplying via ECOs (other than Sec 9(5)).
3. Casual taxable persons (CTP) and non-resident taxable persons (NRTP) must register regardless of turnover.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 24_
Related questions
Section 25(4) — establishments of a registered person in different States or with separateAadhaar authentication for registration is governed by:Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — applicaThreshold for registration for a person supplying SERVICES (or mixed) in normal States:Special-category States for Sec 22 reduced thresholds are:GSTIN structure (15 characters): the first 2 digits represent:Aggregate turnover for threshold purposes per Sec 2(6) INCLUDES:Section 25(5) — establishments of a person within the same State and without separate regi