Sr. No.

Type of Person

(i)

Person engaged in inter-state taxable supply: Exemption limit prescribed for person exclusively engaged in inter-state supply of services (refer point 1)

(ii)

Casual Taxable person, i.e., a person who occasionally supplies goods and/or services in a territory where GST is applicable, but he does not have a fixed place of business.

(iii)

Person having inward supplies liable to reverse charge, i.e., such supplies wherein recipient is required to pay GST instead of supplier

(iv)

E-Commerce operators through whom intra-state supplies of specific category of services as notified by the Government are made.

(v)

Non-resident taxable persons who make taxable supplies of goods or services occasionally whether as principal or agent or in any other capacity.

(vi)

A department or establishment of the Central or State Governments or local authority or Government agencies or such persons or category of persons as notified by the Government, who shall deduct tax under Section 51 of CGST Act

(vii)

Those persons who make taxable supplies of goods or services on behalf of other taxable persons whether as an agent or otherwise shall get registered.

(viii)

Input service distributors who intend to distribute the input tax credit, on supplies received, to its other offices having same PAN shall get registered.

(ix)

Person making supply of goods and services or both through e-commerce operators, however in case of supply of services through e-commerce operator exemption limit of INR 20 Lacs is prescribed.

(x)

Every electronic commerce operator who owns, operates or manages digital or electronic facility or platform for e-commerce business

(xi)

Persons who supply online information and database access or retrieval services from a place outside India to a person in India.