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    <title>Compulsory registration in certain cases.</title>
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    <description>Section 24 requires compulsory registration for specified categories regardless of the general registration threshold. Identified classes include inter State suppliers; casual taxable persons; reverse charge taxpayers; non resident taxable persons; tax deductors; agents supplying on behalf of others; input service distributors; supplies through e commerce operators subject to tax collection at source; every electronic commerce operator; and suppliers of cross border online information and database access services to unregistered persons. The Government may notify additional persons or classes for registration on the Council&#039;s recommendation.</description>
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      <description>Section 24 requires compulsory registration for specified categories regardless of the general registration threshold. Identified classes include inter State suppliers; casual taxable persons; reverse charge taxpayers; non resident taxable persons; tax deductors; agents supplying on behalf of others; input service distributors; supplies through e commerce operators subject to tax collection at source; every electronic commerce operator; and suppliers of cross border online information and database access services to unregistered persons. The Government may notify additional persons or classes for registration on the Council&#039;s recommendation.</description>
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