Who has to take Registration Under GST Compulsory?

Sec 24 of CGST Act 2017 : Compulsory Registration in Certain Cases

i) Persons making any Inter-State Taxable Supply.

ii) Casual Taxable Person making taxable supply.

iii) Person who are required to pay tax under reverse charge.

iv) Person who require to pay tax under section 9(5).

v) Non - Resident taxable persons making taxable supply.

vi) Persons who are required to deduct tax under section 51 (TDS), whether or not separately registered under this Act. 

vii) Persons who make taxable supply of goods or services or both on behalf of other taxable person whether as a agent or otherwise.

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

ix) Persons who supply goods or services or both other than supplies specified under section 9(5), through such Electronic Commerce Operator who is required to collect tax at source (TCS) under section 52.

x) Every Electronic Commerce Operator.

xi) Every person supplying Online Information and Database Access or Retrieval Services (OIDAR) from a place outside India to a person in India, other than a registered person.

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