Compulsory GST Registration
Following persons are mandatorily required to take GST Registration
- Person making interstate taxable supply
- Casual taxable person making taxable supply
- Person required to pay tax under reverse charge
- Non resident taxable person making taxable supply (Not having fixed place of business in India)
- Person who is required to deduct tax at source u/s 51
- Person making taxable supply of goods or services or both on behalf of other taxable person whether as an agent or otherwise.
- Input Service distributor
- Person who supplies goods or services or both other than supplies specified u/s 9(5), through such electronic commerce operator who is required to collect tax u/s 52.
- Every electronic commerce operator like Flipkart.
- Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than resident person.