Ramesh is carrying on the business of trading of leather items at Johri Bazar, Agra. He is making inter-state supplies to the traders based at Jaipur, Delhi and Panipat. One of his friends advised him to obtain registrat

Section 24 of the Central Goods and Services Tax, 2017 stipulates the requirement of Compulsory Registration. Section 24 prescribed the instances when compulsory registration is mandatory irrespective of the aggregate turnover which inter alia includes for a supplier who makes inter-state supplies. Since Ramesh is making inter-state supplies, he is mandatorily required to obtain registration of his business under the Goods and Services Tax Act, 2017.