Compulsory registration in certain cases.

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..... le 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 ; (vi .....

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