Which are the cases in which registration is compulsory?


As per paragraph 5 in Schedule III of MGL, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

a) persons making any inter-State taxable supply;

b) casual taxable persons;

c) persons who are required to pay tax under reverse charge;

d) non-resident taxable persons;

e) persons who are required to deduct tax under section 37;

f) persons  who  supply  goods  and/or   services on behalf of other registered taxable persons whether as an agent or otherwise;

g) input service distributor;

h) persons who supply goods and/or services, other than branded services, through electronic commerce operator;

i) every electronic commerce operator;

j) an aggregator who supplies services under his brand name or his trade name; and

k) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.


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