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Which of the following must obtain GST registration under Section 24 of the CGST Act, 2017, even if its aggregate turnover is below the threshold?

Question and options

Which of the following must obtain GST registration under Section 24 of the CGST Act, 2017, even if its aggregate turnover is below the threshold?

  1. A supplier of ordinary services through an e-commerce operator

  2. A person making only supplies wholly exempt from tax

  3. An e-commerce operator required to collect tax at source

  4. An agriculturist supplying produce out of own cultivation

Answer and explanation

Correct answer: C - An e-commerce operator required to collect tax at source

Section 24(x) of the CGST Act, 2017 requires every electronic commerce operator required to collect tax at source under section 52 to register whatever its turnover. A person making only exempt supplies and an agriculturist supplying own produce are not liable to register under section 23(1). A supplier of services through an operator, other than services notified under section 9(5), has been exempted from compulsory registration below the threshold by Notification No. 65/2017–Central Tax.

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