Who must register for GST regardless of turnover?

What does section 24 require?

Section 24 of the CGST Act overrides the turnover threshold for certain categories of person. Section 24 opens with a non-obstante clause, so notwithstanding the threshold in section 22, the listed persons must register whatever their turnover.

The idea is that some activities carry a compliance risk that does not depend on size. An inter-state supplier of goods or a person collecting tax at source is brought into the net from the first supply, not once a turnover line is crossed.

Who must register regardless of turnover?

Section 24 sets out the categories. Each one must register even if turnover is below the threshold that would otherwise apply.

How does this differ from the threshold rule?

Section 22 sets the ordinary rule: a supplier registers once aggregate turnover crosses ₹20 lakh, or ₹40 lakh for a supplier of goods only in the notified states. Section 24 sits above that, listing persons who register regardless of turnover.

So the two are read together. If a person falls in a section 24 category, the threshold is irrelevant and registration is mandatory. If not, the section 22 threshold decides. For the threshold itself, read our GST registration threshold guide.

What about casual and non-resident persons?

A casual taxable person supplies occasionally in a territory where they have no fixed place of business, such as at a trade fair. A non-resident taxable person supplies in India without a fixed place here. Both register under section 24 regardless of turnover.

For both, registration is granted for a limited period and requires an advance deposit of the estimated tax liability. The registration can be extended, but it is not the open-ended registration an ordinary resident supplier holds.

Do e-commerce sellers have to register?

An e-commerce operator required to collect tax at source under section 52 must register, and so must a person supplying through such an operator where TCS applies. So both the platform and the seller on it can be pulled into compulsory registration.

There is a notified relief for small suppliers of goods through e-commerce operators, subject to conditions, so the position turns on whether the supply is of goods or services and whether the relief conditions are met. The default without the relief is that the seller registers.

How do I confirm I must register?

1. Check whether any activity falls in a section 24 category.
2. If it does, register regardless of the section 22 threshold.
3. For inter-state services or e-commerce goods, check the notified relief before assuming registration is forced.
4. For casual or non-resident status, plan for limited-period registration and advance tax deposit.
5. Register before the first supply that triggers the obligation.

Where do businesses go wrong?

• Relying on the turnover threshold while making inter-state supply of goods.
• Assuming a reverse-charge recipient below the threshold need not register.
• Treating a casual event supply as outside GST.
• Missing the e-commerce seller registration where TCS applies.
• Not planning the advance tax deposit for casual or non-resident registration.

Where are registration rules published?

Compulsory registration sits in section 24 of the CGST Act, the threshold in section 22, and the notified reliefs in CBIC notifications. For the registration process itself, read our GST registration process guide, and for ending a registration, our GST registration cancellation guide. Complied AI keeps CBIC / GST updates in one feed so you can open the notification behind a relief and read section 24 next to it.