All about compulsory registration under GST

What is compulsory registration under GST?

In the GST era, businesses whose aggregate turnover exceeds specified threshold limit is required to register as a normal taxable person under section 22 of the CGST Act. However, there are certain cases under section 24 of the CGST Act, where registration under GST is mandatory irrespective of amount of aggregate turnover. 

The category of persons to whom GST registration is mandatory is as follows:

1. Persons making any inter-State taxable supply;
2. Casual taxable persons making taxable supply;
3. Persons who are required to pay tax under reverse charge;
4. Persons who are required to pay tax under sub-section (5) of section 9;
5. Non-resident taxable persons making taxable supply;
6. Persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
7. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
8. Input Service Distributor, whether or not separately registered under this Act;
9. 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;
10. Every electronic commerce operator who is required to collect tax at source under section 52;
11. 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;
12. Every person supplying online money gaming from a place outside India to a person in India;
13. Such other person or class of persons as may be notified by the Government on the recommendations of the Council.