Categories of persons who shall be required to be registered under this Act irrespective of the threshold limit:
The following categories of persons are required to obtain registration compulsorily under this Act:
— Persons making any inter-State taxable supply goods;
— Casual taxable persons making taxable supply;
— Persons who are required to pay tax under reverse charge;
— Persons who are required to pay tax under sub-section (5) of section 9 (electronic commerce operator)
— Non-resident taxable persons making taxable supply;
— Persons who are required to deduct tax under section 51 (Tax Deduction at Sourc e);
— Persons who supply goods or services or both on behalf of other registered taxable persons whether as an agent or otherwise;
— input service distributor;
— persons who supply goods and/or services, 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,
— Every electronic commerce operator;
— every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person; and
— Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.