Compulsory registration in certain cases.

Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-

1. (i) persons making any inter-State taxable supply;
2. (ii) casual taxable persons making taxable supply;
3. (iii) persons who are required to pay tax under reverse charge;
4. (iv) person who are required to pay tax under sub-section (5) of section 9;
5. (v) non-resident taxable persons making taxable supply; 81, Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10** December, 2018. 82 . Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023 w.e.f. 1st of July substitution clause reads as under :-

²⁰¹⁷ Prior to

1. (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
   • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 43
   • (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
   • (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
   • (viii) Input Service Distributor, whether or not separately registered under this Act;
   • (ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
   • (x) every electronic commerce operator [who is required to collect tax at source under section 52]83;
   • (xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; [***]84 [(xia) every person supplying online money gaming from a place outside India to a person in India; ands
   • (xii) such other person or class of persons as may be notified by the