Compulsory registration in certain cases

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

1. (i) persons making any inter-State taxable supply;
2. (ii) casual taxable persons;
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;
6. (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
7. (vii) persons who supply goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
8. (viii) input service distributor, whether or not separately registered under this Act;
9. (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;
10. (x) every electronic commerce operator;
11. (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
12. (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.