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

Which person is specifically listed in Section 24 of the CGST Act, 2017 as compulsorily required to be registered because of the nature of the supply made to India?

The compulsorily registered person is one supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person. This is listed in Section 24(xi) of the CGST Act; the other options are not listed categories.

  1. AEvery person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered personCorrect
  2. BEvery foreign exporter of goods to India, whatever the nature of goods
  3. CEvery person importing services for personal use
  4. DEvery person receiving services from abroad worth over Rs 20 lakh

Explanation

Section 24(xi) lists every person supplying online information and database access or retrieval services from outside India to a person in India, other than a registered person. The other options describe categories not found in Section 24.

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