As per Section 24 of CGST Act, 2017, which out of the following statements is true for a Casual Taxable Person (CTP).

CS Executive · Tax Laws · PYQS · December 2022
As per Section 24 of CGST Act, 2017, which out of the following statements is true for a Casual Taxable Person (CTP).
(A) Registration required only for supply of services not for goods
(B) Registration required only for supply of goods not for services, if turnover exceeds threshold limit
(C) Registration not mandatory but may opt voluntarily
(D) Registration mandatory

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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