Tax Creators

       Cases where Registration is Compulsory irrespective of threshold limit:

v  Persons making any Inter State Taxable supply

v  Casual taxable persons

v  Persons who are required to pay tax under Reverse Charge

v  Non Resident Taxable Persons

v  Persons who are required to deduct tax under sec 37

v  Persons who supply goods and/or services on behalf of other registered taxable persons whether as agent or otherwise

v  Input service distributor

v  Persons who supply goods and/or services other than branded services through electronic commerce operator

v  Every electronic commerce operator

v  An aggregator who supply services under his brand name or his trade name and

v  Such other persons or class of persons as may be notified by the Central Govt or a State Govt on the recommendations of the council.