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 data base access or retrieval services from a place outside India to a person in India, other than a registered person&59; 2[* * *]
3[(xi-a) 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.
(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 data base access or retrieval services from a place outside India to a person in India, other than a registered person&59; 2[* * *]
3[(xi-a) 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.
Source footnotes
1. These words and figures were inserted by Mah. 67 of 2018, s. 12, w.e.f. 1st February 2019.2. The word "and" was deleted by Mah. 1 of 2024, s. 3(a), w.e.f. 1st October 2023.
3. This clause was inserted by Mah. 1 of 2024, s. 3(b), w.e.f. 1st October 2023.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Officers under this Act.Section 4 · Appointment of officers.Section 5 · Powers of officers.Section 6 · Authorisation of officers of central tax as proper officer in certain circumstances.Section 7 · Scope of supply.Section 8 · Tax liability on composite and mixed supplies.India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.