Section 24. Compulsory registration in certain cases.-
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 1[who is
required to collect tax at source under section 52;]
(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; 2[* * * *]
3[(xia) every person supplying online money gaming
from a place outside India to a person in India; and]
(xii) such other person or class of persons as may be
notified by the Government on the recommendations of the Council.
