What is Section 24 under CGST act ? Limit of registration under Section 24 Cgst Act.

📘 Section 24 – Compulsory Registration under CGST Act
🔹 Introduction
Section 24 of the CGST Act, 2017 specifies certain categories of persons who are mandatorily required to obtain GST registration, irrespective of their turnover limit.
👉 Normally, registration depends on turnover (Section 22), but Section 24 overrides Section 22.
🔹 Meaning
Under this section, even if a person’s turnover is ₹0 or very small, they must still register under GST if they fall under specified categories.
🔹 Persons Liable for Compulsory Registration
The following persons must take GST registration compulsorily:
1️⃣ Inter-State Taxable Suppliers
Persons making inter-state supply of goods or services
Example: Delhi to Haryana supply
2️⃣ Casual Taxable Persons
A person who occasionally supplies goods/services in a taxable territory
Example: Temporary stall in a fair/exhibition
3️⃣ Persons Liable under Reverse Charge Mechanism (RCM)
Person required to pay tax under reverse charge
Example: Services received from an unregistered person (in specific cases)
4️⃣ Non-Resident Taxable Persons
Persons supplying goods/services in India but having no fixed place of business in India
5️⃣ Persons Required to Deduct TDS
Under GST provisions (Section 51)
6️⃣ Persons Required to Collect TCS
E-commerce operators collecting tax at source (Section 52)
7️⃣ E-commerce Operators
Any person who owns/operates a digital platform
Example: Amazon, Flipkart
8️⃣ Persons Supplying Through E-commerce Operator
Suppliers selling goods/services via e-commerce platforms
9️⃣ Input Service Distributors (ISD)
Distributes input tax credit to branches
🔟 Agents of Supplier
Persons supplying goods/services on behalf of another taxable person
1️⃣1️⃣ Persons Supplying Online Information & Database Access Services (OIDAR)
Services provided from outside India to unregistered persons in India
1️⃣2️⃣ Other Notified Persons
Any other category as notified by the Government
🔹 Important Points
✔ Section 24 applies even if turnover is below threshold limit
✔ It ensures tax compliance and tracking
✔ Prevents tax evasion in specific high-risk categories
✔ Works as an exception to Section 22
🔹 Exceptions to Section 24
👉 Government has provided some relaxations:
Persons making inter-state supply of services (up to threshold limit) may be exempt
Small service providers may not need compulsory registration (subject to conditions)
🔹 Practical Example
👉 Example 1:
A freelancer in Delhi providing services to a client in Mumbai
➡️ Inter-state supply → Compulsory registration required
👉 Example 2:
A small seller selling on an e-commerce platform
➡️ Must register under GST even if turnover is low
🔹 Objective of Section 24
To widen tax base
To ensure transparency
To regulate e-commerce and interstate trade
To bring specific persons under GST
🔹 Conclusion
Section 24 is a crucial provision that enforces GST registration compulsorily for specific categories, regardless of turnover. It plays a key role in ensuring proper tax administration and preventing revenue leakage.

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