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🌟 Section 24 – Compulsory Registration under GST (Problem-Based & Case-Law Oriented Analysis) Section 24 is contained in the Central Goods and Services Tax Act, 2017 . This is one of the most important and frequently asked sections in GST examinations. 1️⃣ Basic Concept of Section 24 Section 24 deals with mandatory / compulsory registration , irrespective of turnover . 👉 Even if turnover is ₹1 , registration may still be compulsory. So: Section 22 → Registration based on turnover Section 23 → Persons not liable for registration Section 24 → Registration compulsory even if turnover is low 2️⃣ Why Section 24 Exists (Legislative Intent) The legislature introduced Section 24 to: ✔ Prevent tax evasion ✔ Track inter-state supplies ✔ Regulate e-commerce ✔ Ensure accountability of special persons Thus, threshold exemption does not apply in these cases. 3️⃣ Categories of Persons Covered Under Section 24 Section 24 lists specific persons who must register compul...