Question 6 - Which are the cases in which registration is compulsory? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 6. Which are the cases in which registration is compulsory? Ans. 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.