Compulsory registration requirement: designated suppliers, intermediaries and electronic commerce operators must register under GST regardless of turnover.

Compulsory registration is required for specified categories irrespective of turnover: inter state suppliers, casual taxable persons, persons liable under reverse charge, those required to pay under the special supply provision, non resident taxable persons, tax deductors, agents or persons supplying on behalf of others, input service distributors, suppliers using electronic commerce operators required to collect tax at source, every electronic commerce operator, suppliers of cross border online information and database access to unregistered persons, and any additional persons or classes notified by the Government on the Council's recommendation.

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