CGST Act 2017 - Chapter VI - REGISTRATION

Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,––

1. persons making any inter-State taxable supply;
2. casual taxable persons making taxable supply;
3. persons who are required to pay tax under reverse charge;
4. person who are required to pay tax under sub-section (5) of section 9;
5. non-resident taxable persons making taxable supply;
6. persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
7. persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
8. Input Service Distributor, whether or not separately registered under this Act;
9. 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;
10. every electronic commerce operator who is required to collect tax at source under section 52;
11. 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
12. such other person or class of persons as may be notified by the Government on the recommendations of the Council.