THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 

REGISTRATION

     Section 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; ¹[who is required to collect tax at source under section 52]

                (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

                (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

1.Inserted Vide: Section 12 of CGST Amendment Act 2018 vide Notification No. 02/2019 - Central Tax (w.e.f. 01.02.2019)