Section 24

Notwithstanding section 22(1), the following categories of persons shall be required to be registered: (i) persons making any inter-State taxable supply; (ii) casual taxable persons; (iii) persons required to pay tax under reverse charge; (iv) non-resident taxable persons; (v) persons required to deduct tax at source under section 51; (vi) persons who supply goods through e-commerce operators; (vii) every electronic commerce operator; (viii) every person supplying online information and database access or retrieval services; and others.