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The Central Goods and Services Tax Act, 2017
CHAPTER VI - REGISTRATION

Body 24. 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,-

    (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 (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 (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 database 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.