Amendment status not verified — confirm the current text below against the official source.
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) persons 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]83; [[(xa) every person supplying online money gaming from a place outside India to a person in India;]84]85]86 (xi) every person supplying online information and data base access or retrieval services from a place outside 04.08.2023 before substitution it reads as under "(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act " 83 Inserted vide RGST Amendment Act, 2018. 84 Inserted vide RGST (Amendment ) Ordinance 2023, dated 01.12.2023 wef. 01.10.2023. 85 RGST (Amendment ) Ordinance, 2023 dated 01.12.2023 has been repealed vide RGST (Amendment ) Act, 2024 dated 30.01.2024 wef. 01.10.2023. 86 Repealed vide RGST (Amendment ) Act, 2024 dated 30.01.2024 wef. 01.10.2023. Page 56 of 217 India to a person in India, other than a registered person; and 87 [(xia) every person supplying online money gaming from a place outside India to a person in India; and]88 (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.