Chapter VI - Registration
Section 24
Section 24: Compulsory registration
Section 24 lists categories that must register irrespective of section 22(1)'s ordinary turnover test. Current notified exemptions under section 23(2) must still be checked.
On this page
Need advice on Section 24?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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 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; (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.
Introduction
The statutory categories include inter-State taxable supplies, casual and non-resident taxable persons, reverse-charge liable persons, agents, TDS deductors, ISDs, specified e-commerce suppliers/operators, and certain cross-border online suppliers. Exact classification and any notification relief are essential.
Key takeaways
Ordinary threshold is displaced
The listed section 24 cases apply notwithstanding section 22(1)'s turnover test.
Reverse-charge liability can trigger registration
A person required to pay tax under reverse charge is a listed category; confirm the actual applicable reverse-charge notification first.
Platform rules are category-specific
The Act distinguishes suppliers through a tax-collecting e-commerce operator, the operator itself and section 9(5) liability.
Section 23(2) can provide relief
A later notification may exempt a category from registration notwithstanding section 24, subject to conditions.
Map the statutory category
Test each clause of section 24 against the business model: inter-State taxable supply, casual/non-resident status, reverse charge, agency, TDS, ISD, e-commerce or cross-border online supply.
Check the relevant charging and platform provision
For reverse charge, verify liability under the current section 9 notifications. For electronic commerce, distinguish collection under section 52 from operator tax liability under section 9(5).
Check exemption notifications
Section 23(2)'s notified exemption power operates despite section 24. Apply only a notification that actually covers the person, supply, period and conditions.
Practical checklist
Do
- Keep a clause-by-clause section 24 applicability note.
- Check current reverse-charge, e-commerce and section 23(2) notifications.
- Apply under section 25 where registration is required.
Avoid
- Assume a low turnover removes every section 24 obligation.
- Treat all inter-State or online transactions identically without checking notification relief.
Frequently asked questions
Can a low-turnover business still need registration?
Yes, if a section 24 compulsory category applies and no relevant section 23(2) exemption covers it.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026