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;3
(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) 4persons 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 who is required to collect tax at source under section 52;5
(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.6
Enforced with effect from 22-Jun-2017 ↩
Refer CGST Notification 30/2019 dated 28-Jun-2019 ↩
Refer CGST Notification 62/2019 dated 26-nov-2019 ↩
Refer CGST Circular 57/2018 dated 05-Nov-2017, CGST Notification 73/2018 dated 05-Nov-2017. ↩
Inserted vide CGST Amendment Act, 2018 with effect from 01.02.2019 vide CGST Notification 2/2019 dated 29-Jan-2019. ↩
Refer CGST Notification 11/2017 dated 28-Jun-2017, CGST Notification 2/2019 dated 29-Jan-2019. ↩