QuickTech Solutions, a small software development company based in Pune, specializes in creating customized software applications for businesses across India. Initially, the company operated under the composition scheme

Section 24 of Central Goods and Services Tax Act,2017 provides for compulsory registration for certain category of persons irrespective of their turnover that is to say, the threshold exemption of 40 lakh rupees or 20 lakh rupees as the case may be is not available to them. The following categories of persons shall be required to be registered under this Act: Inter State Suppliers persons making any inter-State taxable supply; casual taxable persons; persons taxable under reverse charge; person who are required to pay tax under sub-section (5) of section 9; non-resident taxable persons; persons who are required to deduct tax under section 51, whether or not separately registered under this Act; persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; Input Service Distributors; Suppliers who supply goods through electronic commerce operators; every electronic commerce operator who is required to collect tax; 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 Thus, Section 24 of the CGST Act, 2017 mandates compulsory registration for businesses engaged in inter-state supply of goods or services, among other criteria. For QuickTech Solutions, this means that as they began providing services to clients in other states, they were legally required to obtain GST registration regardless of their turnover. The implications include the necessity to comply with tax regulations, the ability to claim input tax credits on business expenses, and enhanced credibility with clients.