03/06/2026
In the following cases GST Registration is mandatory without any monetary limits.
(As per Section 24 of CGST Act 2017)
1. Any person making Inter-state Supply of Goods
( In case of Inter-state supply of Service, Monetary limit would applicable in terms of Section 22 )
2. Casual Taxable Persons making Taxable supply
3. Persons who are required to pay tax under RCM
4. Person who are required to pay tax u/s 9(5)
5. Non-resident taxable persons making taxable supply
6. Persons who are required to deduct TDS u/s 51
7. Every ECO, who is required to collect TCS u/s 52
8. Agent issuing own invoice
9. In case of Input Service Distributor
10. Person supplying goods or services through ECO
11. In case of OIDAR services
12. In case of Online Money Gaiming
13. Other person notified by Central Government
Mobile: 8920094577
Email: [email protected]