Section 24 lists those who must register whatever their turnover, because the system needs them registered — to collect tax from them, to make them pay on reverse charge, or to track supplies through them. Several entries are softened by exemption notifications under section 23(2).
Key points
- Section 24 of the CGST Act, 2017 requires registration, irrespective of the threshold in section 22, for inter-State suppliers, casual and non-resident taxable persons, persons liable to reverse charge, e-commerce operators liable under section 9(5) or required to collect TCS, TDS deductors, agents supplying for principals, ISDs, and sellers through TCS-collecting e-commerce operators.
- Foreign suppliers of online information and database access or retrieval services to unregistered persons in India, and from 01.10.2023 foreign suppliers of online money gaming to persons in India, must register.
- Exemption notifications under section 23(2) relieve some of these persons — for example small service providers supplying inter-State or through e-commerce platforms within the threshold.
The provisions
24Compulsory registration
Statutory text
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 1[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; 2[* * * *]
3[(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.
1. Inserted by s. 12 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
2. Omitted by s. 3 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023) - Brought into force w.e.f. 01st October, 2023 vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023.
3. Inserted by s. 3 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023) - Brought into force w.e.f. 01st October, 2023 vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Does an inter-State supplier need GST registration below Rs. 20 lakh?
- Section 24(i) requires it, but suppliers of services making inter-State supplies within the threshold are exempted by notification under section 23(2); inter-State suppliers of goods generally must register.
- Must a seller on Amazon or Flipkart register?
- Sellers of goods through an operator who collects TCS must register (section 24(ix)); service providers within the threshold are exempted by notification.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means