Compulsory registration in certain cases

24. Notwithstanding anything contained in sub-section (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;

1. (ii) casual taxable persons making taxable supply;
2. (iii) persons who are required to pay tax under reverse charge;
3. (iv) persons who are required to pay tax under sub-section (5) of section 9;
4. (v) non-resident taxable persons making taxable supply;
5. (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
6. (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
7. (viii) Input Service Distributor, whether or not separately registered under this Act;
8. (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;
9. (x) every electronic commerce operator *[who is required to collect tax at source under section 52];
10. (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
11. (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.