Section 24 in Manipur Goods and Services Tax Act, 2017
24. Compulsory registration in certain cases.
- Notwithstanding anything contained in sub-section (1) of Compulsory registration section 22, the following categories of persons undertaking in certain cases. taxable supplies shall be required to be registered under this Act, -(i)persons making any inter-State taxable supply;(ii)casual taxable persons;(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;(vi)persons who are required to deduct tax under section 51, whether or not separately registered under this Act;(vii)persons who supply 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;(xi)every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and(xii)such other person or class of persons as may be notified by the Government on the recommendations of the Council.
