SECTION-24. Compulsory registration in certain cases.—

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;
iv. non-resident taxable persons making taxable supply;
v. 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;

ix. every electronic commerce operator [who is required to collect tax at source under section 52;]49
x. 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
(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; an
xi. Such other person or class of persons as may be notified by the Government on the recommendations of the
Council.

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