Sir i am mutual fund advisor from assam.

 Which are the cases in which registration is compulsory?

Ans. As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

• i) persons making any inter-State taxable supply;
• ii) casual taxable persons;
• iii) persons who are required to pay tax under reverse charge;
• iv) electronic commerce operators required to pay tax under sub-section (5) of section 9;
• v) non-resident taxable persons;
• vi) persons who are required to deduct tax under section 51;
• vii) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
• viii) Input service distributor (whether or not separately registered under the Act)
• ix) persons who are required to collect tax under section 52;
• x) every electronic commerce operator
• xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and,
• xii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

If MF AMC spares you, from GSTIN.......... than better avoid it; but its doubtful.