The following category of persons are required to obtain registration irrespective of their turnover:

  • Persons making inter-State taxable supplies
  • Casual taxable person making taxable supplies
  • Persons who are required to pay tax under reverse charge
  • Non-resident persons making a taxable supply
  • Persons who are required to deduct tax as prescribed
  • Persons who make taxable supplies of goods or services on behalf of other taxable persons, whether as an agent or otherwise
  • Input Service Distributor
  • Electronic commerce operator
  • Persons required to pay tax for electronic commerce operator under Section 9(5) of the CGST Act
  • Persons supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person
  • Persons required to collect tax at source