Section 24(i) requires compulsory registration of any person who is making any inter-state taxable supplies even if his aggregate turnover does not exceed threshold limit.

However, following exemptions from registration have been provided u/s 23(2) vide various notifications.

Persons making inter-State supplies of taxable services whose AT < Rs.20 or Rs.10 lacs is exempt from registration

Refer Notification No. 10/2017-Integrated Tax dt. 13-10-2017

Job worker engaged in inter-state supply of services to RPs is exempt from registration subject to conditions

Refer Notification No. 07/2017-Integrated Tax dt. 14-09-2017

Person making inter-state taxable supplies of handicraft goods or specified products and whose AT < threshold limit as per section 22(1) is exempt from registration

Refer Notification No. 03/2018-Integrated Tax dt. 22-10-2018

Section 24(ii) requires compulsory registration of CTP who is making taxable supplies, even if his aggregate turnover does not exceed threshold limit.

However, following exemptions from registration have been provided u/s 23(2)

CTP making inter-state taxable supplies of handicraft goods or products specified in Notification and whose AT < threshold limit as per section 22(1) is exempt from registration

Refer Notification No. 56/2018-Central Tax dt. 23-10-2018

Refer Notification  No. 05/2017-Central Tax dt. 19-06-2017

Section 24(ix) requires compulsory registration of any persons

who supply goods or services or both, other than supplies specified u/s 9(5)

through such ECO who is required to collect tax at source u/s 52 must be registered without applying threshold limit.

However, following exemptions from registration have been provided u/s 23(2)

Refer Notification No. 65/2017-Central Tax dt. 15-11-2017

As per section 22(1), threshold limit of Rs.20 lacs apply but below notification allows for Rs.40 lacs threshold limit for registrations

Refer Notification No. 10/2019-Central Tax dt. 07-03-2019

Refer Notification No. 34/2023-Central Tax dt. 31-07-2023

Persons making supplies of goods through an ECO who is required to collect TCS u/s 52 and

having an AT in the preceding and current FY not exceeding threshold limit 22(1),

is exempted from obtaining registration under the said Act, subject to the following conditions, namely:

(i) he shall not make any inter-State supply of goods;

(ii) he shall not make supply of goods through ECO in more than one State/UT;

(iii) he shall be required to have a PAN issued under the Income Tax Act,;

(iv) he shall, before making any supply of goods through ECO, declare on the common portal their PAN, address of their place of business and the State/UT in which such persons seek to make such supply, which shall be subjected to validation on the common portal;

(v) such persons have been granted an enrolment number on the common portal on successful validation of the PAN;

(vi) he shall not be granted more than one enrolment number in a State/UT;

(vii) no supply of goods shall be made by such persons through ECO unless such persons have been granted an enrolment number on the common portal; and

(viii) where such persons are subsequently granted registration u/s 25, the enrolment number shall cease to be valid from the effective date of registration.