Amendment status not verified — confirm the current text below against the official source.
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; 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.