- 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 [who is required to collect tax at source under section 52] [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.];

(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.