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CMA Intermediate · Direct and Indirect Taxation · Introduction to GST Law

Under section 24 of the CGST Act, 2017, which of the following persons must compulsorily register regardless of the threshold limit in section 22(1)?

A person supplying online information and database access or retrieval services from outside India to a non-registered person in India must register compulsorily. Section 24(xi) of the CGST Act lists this category, so the threshold limit does not apply to such a supplier.

  1. AA person supplying online information and database access or retrieval services from outside India to a person in India, other than a registered personCorrect
  2. BA person in India importing a service for personal use, who is not required to pay tax under reverse charge
  3. CA person supplying only exempt goods within one State
  4. DAn individual making supplies below the threshold within one State

Explanation

Section 24(xi) requires every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person, to register. The other options describe persons not listed in section 24 as compulsorily registrable.

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