Compulsory registration in certain cases

Compulsory registration in certain cases. Notwithstanding anything contained in sub-section

1. (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
   • (i) persons making any inter-State taxable supply;
   • (ii) casual taxable persons making taxable supply;
   • (iii) persons who are required to pay tax under reverse charge;
   • (iv) person who are required to pay tax under sub-section
2. (5) of section 9;
   • (v) non-resident taxable persons making taxable supply;
   • (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
3. (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;
   • (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; and
   • (xii) such other person or class of persons, as may be notified by the Government, on the recommendations of the Council.