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<h1>Mandatory GST Registration for Specific Categories Under West Bengal GST Act 2017, Including Section 51 Compliance</h1> Under the West Bengal Goods and Services Tax Act, 2017, certain categories of persons must register for GST regardless of the provisions in Section 22(1). These include individuals making inter-State taxable supplies, casual taxable persons, those liable for reverse charge tax, non-resident taxable persons, and persons required to deduct tax under Section 51. Additionally, agents making taxable supplies on behalf of others, Input Service Distributors, electronic commerce operators, and suppliers of online information services from outside India to Indian consumers must register. The government may also notify other persons or classes for compulsory registration.