Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 24, verbatim (show)
Section 24
Section 24. Compulsory registration in certain cases.-
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.
* Enforced w.e.f. 22nd June, 2017.
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.
24(i) to (xii)Compulsory categories and qualifications
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this ActSection 24(i) to (xii)
Section 24 overrides section 22(1), but section 23(2) in turn overrides section 24. The list covers inter-State taxable suppliers, taxable casual and non-resident suppliers, reverse-charge and section 9(5) payers, section 51 deductors, persons supplying for other taxable persons and Input Service Distributors, with the stated separate-registration qualifications. It also covers section 52 collecting operators and their suppliers other than section 9(5) supplies, overseas online information and database access or retrieval suppliers to unregistered Indian recipients, and overseas online money-gaming suppliers to persons in India. The Government may notify further persons or classes on the Council's recommendations.
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Inter-State supply, occasional supply and non-residents clauses (i), (ii) and (v)
Questions to answer on the file5 questions
Persons who must pay the tax otherwise than as supplier clauses (iii) and (iv)
Questions to answer on the file3 questions
Persons required to deduct tax clause (vi)
Questions to answer on the file2 questions
Supplies made on behalf of other taxable persons clause (vii)
Questions to answer on the file2 questions
Input Service Distributor clause (viii)
Questions to answer on the file3 questions
Persons who supply through an electronic commerce operator clause (ix)
Questions to answer on the file3 questions
Electronic commerce operators clause (x)
Questions to answer on the file2 questions
Supplies from a place outside India to a person in India clauses (xi) and (xia)
Questions to answer on the file4 questions
Persons notified by the Government clause (xii)
Questions to answer on the file3 questions
What the opening words override the opening words
Questions to answer on the file3 questions
Frequently asked questions
Does section 24 override the whole of section 22?
Its opening words override only sub-section (1) of section 22. Section 23(2) has its own notwithstanding words covering section 24.
Section 24, opening words
Do all suppliers through an operator fall within clause (ix)?
Clause (ix) requires an operator obliged to collect under section 52 and excludes section 9(5) supplies. Persons required to pay under section 9(5) are separately included in clause (iv).
Section 24(ix) and (iv)
Does clause (xi) cover services supplied to a registered recipient?
Clause (xi) expressly excludes a registered recipient in India. Clause (xia) separately covers overseas online money-gaming supplies to a person in India.
Section 24(xi) and (xia)
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from | Retrospective? |
|---|---|---|---|---|
| 1 | added to clause (x) the words "who is required to collect tax at source under section 52;", so that the clause reaches only an operator under that obligation | s.12 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)[2] | 01.02.2019 | no |
| 2 | omitted words at the end of clause (xi), which the source shows only as [ ] and does not reproduce | s.3 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023), vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023[3][4] | 01.10.2023 | no |
| 3 | inserted clause (xia), reaching every person supplying online money gaming from a place outside India to a person in India | s.3 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023), vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023[3][4] | 01.10.2023 | no |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 22 | Section 22 sub-section (1) overridden by this provision | "Notwithstanding anything contained in sub-section (1) of section 22" |
| Section 9 | clause (iv) requires Section 9 sub-section (5) | "required to pay tax under sub-section (5) of section 9" |
| Section 51 | clause (vi) requires Section 51 | "required to deduct tax under section 51" |
| Section 2 | clause (viii) defined by Section 2 clause (61) | "Input Service Distributor" |
| Section 9 | clause (ix) exception in Section 9 sub-section (5) | "other than supplies specified under sub-section (5) of section 9" |
| Section 52 | clauses (ix) and (x) requires Section 52 | "who is required to collect tax at source under section 52" |
| Section 2 | clause (ii) defined by Section 2 clause (20) | "casual taxable persons" |
| Section 2 | clause (v) defined by Section 2 clause (77) | "non-resident taxable persons" |
| Section 2 | clause (x) defined by Section 2 clause (45) | "every electronic commerce operator" |
| Section 2 | clause (xia) defined by Section 2 clause (80B) | "online money gaming" |
| Section 23 | this provision overridden by Section 23 sub-section (2) | s.23(2) "Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (9)
| Number | Date | Subject |
|---|---|---|
| Circular No. 198/10/2023-GST | 17 July 2023 | Clarification on issue pertaining to e-invoice |
| Circular No. 199/11/2023-GST | 17 July 2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
| Circular No. 172/04/2022-GST | 6 July 2022 | Clarification on various issue pertaining to GST |
| Circular No. 88/07/2019-GST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| Corrigendum dated 5 Nov 2018 (Corrigendum to Circular No. 57/31/2018-GST) | 5 November 2018 | Corrigendum to Circular No. 57/31/2018-GST |
| Circular No. 57/31/2018-GST | 4 September 2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
| Circular No. 38/12/2018-GST | 26 March 2018 | Clarifications on issues related to Job Work. |
| Circular No. 27/01/2018-GST | 4 January 2018 | Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. |
| Circular No. 1/01/2017-IGST | 7 July 2017 | Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding. |
Notifications (8)
| Number | Date | Subject |
|---|---|---|
| Notification No. 62/2019-Central Tax | 26 November 2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019. amended by a later instrument |
| Notification No. 30/2019-Central Tax | 28 June 2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). |
| Notification No. 10/2019-Central Tax | 7 March 2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. amended by a later instrument |
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
| Notification No. 34/2017-Central Tax | 15 September 2017 | Seventh amendment to the CGST Rules, 2017. |
| Notification No. 09/2017-Central Tax (Rate) | 28 June 2017 | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) |
| Notification No. 09/2017-Union Territory Tax (Rate) | 28 June 2017 | Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) |
Unsettled questions
The words of section 24 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- The opening words override only sub-section (1) of section 22. The same position answers the identical question raised in the section 23 record; no second position is written for it.
See also
- Section 22 of the CGST Act, 2017: persons liable for registration
- Section 23 of the CGST Act, 2017: persons not liable for registration
- Section 25 of the CGST Act, 2017: procedure for registration
- Section 9 of the CGST Act, 2017: levy and collection
- Section 51 of the CGST Act, 2017: tax deduction at source
- Section 52 of the CGST Act, 2017: collection of tax at source
References
- Central Board of Indirect Taxes and Customs. "Section 24. Compulsory registration in certain cases". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 1.
- The Central Goods and Services Tax (Amendment) Act, 2023. Cited in CBIC footnotes 2 and 3.
- Notification No. 48/2023-Central Tax, dated 29 September 2023: Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023. Cited in CBIC footnotes 2 and 3.
External links
- CGST Act, 2017, Section 24 on the CBIC tax information portal