Compulsory registration in certain casesNotwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,--

   (i)  persons making any inter-State taxable 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;

   (vii)  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;

   (ix)  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;

   (x)  every electronic commerce operator; ¹[who is required to collect tax at source under section 52];

   (xi)  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; and

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