Section 24 of the CGST Act lists specific categories of people who must register for GST regardless of their turnover. Even if you earn just ₹1, you are legally required to have a GSTIN if you fall into these categories.
1. Inter-State Suppliers
If you sell goods from one state to another (e.g., shipping a product from Rajasthan to Maharashtra), you must register for GST immediately.
- Note: Service providers have a slight relaxation here; they generally only need to register for inter-state services if their aggregate turnover exceeds ₹20 Lakhs.
2. Casual Taxable Persons (CTP)
A “Casual Taxable Person” is someone who occasionally supplies goods or services in a state where they do not have a fixed place of business..
- Example: A jeweler from Delhi setting up a temporary stall at an exhibition in Goa for 5 days. They must apply for a temporary GST registration at least 5 days before starting the business.
3. Non-Resident Taxable Persons (NRTP)
This applies to individuals or businesses located outside India who occasionally supply goods or services to customers within India but do not have a fixed place of business here.
4. E-commerce Operators & Sellers
- Operators: Platforms like Amazon, Flipkart, or even food delivery apps like Swiggy must register compulsorily as they are required to collect Tax Collected at Source (TCS).
- Suppliers: If you sell goods through an e-commerce platform, registration is mandatory.
*Exemption: Recent updates allow certain small intra-state sellers (selling only within their own state) to operate without GST if their turnover is below the threshold, but this comes with specific restrictions.
5. Persons Liable under Reverse Charge (RCM)
In a typical transaction, the seller pays the tax. Under the Reverse Charge Mechanism, the buyer is responsible for paying the tax to the government. If you are a business required to pay tax under RCM (e.g., for legal services from an advocate or GTA services), you must register for GST.
6. Input Service Distributors (ISD)
If a business has a head office that receives tax invoices for services used by its various branches, it must register as an ISD to distribute the Input Tax Credit (ITC) to those branches.
7. Agents of a Supplier
If you make taxable supplies of goods or services on behalf of another registered taxable person (acting as an agent or broker), you are required to obtain a separate registration.
8. OIDAR Service Providers
Entities providing Online Information Database Access and Retrieval services (like Netflix, Spotify, or cloud storage providers) from outside India to non-registered persons in India must register.
| Category | GST Registration Requirement |
| Standard Business (Goods) | Only if turnover > ₹40 Lakhs* |
| Standard Business (Services) | Only if turnover > ₹20 Lakhs* |
| Inter-state Goods Seller | Compulsory (from ₹1) |
| E-commerce Operator | Compulsory (from ₹1) |
| Casual/Non-Resident Taxpayer | Compulsory (from ₹1) |
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