Mr. X, a trader in Karnataka, makes a single taxable sale of goods worth ₹5,000 to a customer in Tamil Nadu. What is the legal requirement? 

Making an inter-state taxable supply of goods is a trigger for compulsory registration under Section 24, nullifying the threshold limit. Certain businesses must register irrespective of their turnover (even if it is ₹1): • Inter-State Suppliers: Anyone making a taxable supply of goods from one state to another. • Casual Taxable Persons (CTP): Individuals who occasionally transact in a state where they have no fixed place of business. • Reverse Charge Mechanism (RCM): Persons required to pay tax under RCM. • E-Commerce Operators: Platforms like Amazon/Flipkart/Zomato.