Compulsory registration in certain cases.

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..... 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 .....

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..... r person or class of persons as may be notified by the Government on the recommendations of the Council. ****** Notes 1. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 2. Omitted vide THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023 before it was read as, and 3. Inserted vide THE CENTRAL GOODS AND SERVICES TAX (AMENDME .....

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