Compulsory registration required for specified taxable persons, including inter state suppliers and electronic commerce operators under GST law.

Compulsory registration is mandated for specified categories of persons undertaking taxable supplies, including inter State suppliers, casual and non resident taxable persons, persons liable under reverse charge or required to deduct tax, those supplying on behalf of others, Input Service Distributors, electronic commerce operators, suppliers through operators required to collect tax at source, and non resident suppliers of online information and database services; the Government may notify additional classes for registration on the Council's recommendation.

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