Compulsory registration for commission agents requires a taxable principal and taxable supplies; reverse charge agents must register. The corrigendum states that compulsory registration of a commission agent under clause (vii) of section 24 arises only when the principal is a taxable person and the agent's supplies are taxable; an agriculturist whose produce is exempt is not a taxable person, so agents dealing solely for such agriculturists need not compulsorily register under clause (vii), but agents liable to pay tax under the reverse charge mechanism must obtain mandatory registration under section 24.