Compulsory registration in certain cases.
Section 24
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
24. Compulsory registration in certain cases.-
\nNotwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
\n (i) persons making any inter-State taxable supply;
\n (ii) casual taxable persons making taxable supply;
\n (iii) persons who are required to pay tax under reverse charge;
\n (iv) person who are required to pay tax under sub-section (5) of section 9;
\n (v) non-resident taxable persons making taxable supply;
\n (vi) persons who are required to deduct tax under section 51, whether or not separately registered und<\/p>\n
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