Compulsory registration in certain cases
Section 24, CGST Act
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Certain persons must register for GST regardless of turnover (the section 22 limits do not apply): anyone making inter-State taxable supplies, casual and non-resident taxable persons, reverse-charge payers, TDS/TCS deductors, agents, Input Service Distributors, e-commerce operators and sellers on them, OIDAR and online money-gaming suppliers from outside India. Note: after the 2023 amendment, this is now subject to section 23’s overriding exemptions.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Notification 34/2023-Central Tax (from 01-10-2023) waives compulsory registration under section 24(ix) for a person supplying GOODS through an e-commerce operator, if turnover is within the threshold, supplies are intra-State only, and he has no other State registration – he needs an enrolment number instead.
Service suppliers through an e-commerce operator were already outside 24(ix) by Notification 65/2017-Central Tax if within the threshold, except for the section 9(5) services.
Reverse charge under 24(iii) makes registration compulsory for the RECIPIENT – a small business paying a lawyer’s fee or a GTA freight can be pushed into registration by one transaction.
Since the 2023 amendment, section 23’s exemptions override section 24, so an exclusively-exempt supplier does not have to register even if he falls in a section 24 category.
Questions people actually ask
Real questions we get on this provision, answered straight.
I sell on an online marketplace within my own State and my turnover is Rs 15 lakh. Must I register?+
No, since 1 October 2023. Notification 34/2023-Central Tax waives compulsory registration for a supplier of goods through an e-commerce operator whose turnover is within the threshold, who supplies only within one State and holds no other registration. You take an enrolment number on the portal instead.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,500 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S. MICRO LABS LIMITED v. JOINT COMMISSIONER OF CENTRAL GST
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G.Alagarraj v. The State Tax Officer
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M/S. VK BUILDING SERVICES PRIVATE LIMITED v. THE ADDITIONAL COMMISSIONER OF GST
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ORIENTAL BANK OF COMMERCE v. THE COMMERCIAL TAX OFFICER
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C. V. VIJAYA BHASKAR v. COMMERCIAL TAX OFFICER
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-10-01 · Online money gaming added; clause (xi) ‘and’ omitted
Inserted new clause (xia) for online money gaming suppliers from outside India; omitted trailing ‘and’ in (xi).
2019-02-01 · Clause (x) refined
Clause (x) qualified to ‘ECO who is required to collect tax at source under s.52’.
2017-07-01 · Section commenced
Original compulsory-registration list.
Read this with
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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