Compulsory registration in certain cases.

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..... making any inter-State taxable supply; (ii) casual taxable persons; (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; (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act; (vii) persons .....

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