The following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
(i) Persons making any inter-State taxable supply.
ii) Casual taxable persons.
iii) Persons who are required to pay tax under reverse charge.
iv) Electronic commerce operators required to pay tax.
v) Non-resident taxable persons.
vi) Persons who are required to deduct tax.
vii) Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise.
viii) Input service distributor (whether or not separately registered under the Act).
ix) Persons who are required to collect tax.
x) Every electronic commerce operator.
xi) Every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person.
xii) 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.
