Section 24 of CGST Act, 2017 : Section 24: Compulsory Registration In Certain Cases

Explanation using Example

Example of Compulsory Registration:

Rahul runs a business in Maharashtra and receives an order to supply handicraft items to a store in Karnataka. Since this is an inter-state supply of goods, Rahul is required to register under the GST Act, even if his turnover does not exceed the threshold limit for registration, according to clause (i) of Section 24.

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