Section 24Compulsory registration in certain cases

persons making any inter-State taxable supply;

casual taxable persons making taxable supply;

persons who are required to pay tax under reverse charge;

person who are required to pay tax under sub-section (5) of section 9;

non-resident taxable persons making taxable supply;

persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

every electronic commerce operator; [who is required to collect tax at source under section 52];

every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; *** [(xia) every person supplying online money gaming from a place outside India to a person in India; and]

such other person or class of persons as may be notified by the Government on the recommendations of the Council.