Section 24 of the CGST Act, 2017 specifies the list of persons who are required for taking of compulsory registration under the CGST Act, 2017. Find out from the following list who are required to take compulsory registr

CS Executive · Tax Laws · PYQS · December 2020
Section 24 of the CGST Act, 2017 specifies the list of persons who are required for taking of compulsory registration under the CGST Act, 2017. Find out from the following list who are required to take compulsory registration as per section 24 of the CGST Act, 2017: (i) Input Service Distributor (ii) An Inter-state supplier of taxable goods (iii) A person required to pay tax under reverse charge (iv) A person required to deduct tax u/s 51
(A) (ii) & (iv)
(B) (i), (iii) & (iv)
(C) (i) & (iv)
(D) (i), (ii), (iii) & (iv)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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