persons making any inter-State taxable supply, irrespective of the threshold limit of 20/10 Lakhs (ii) casual taxable persons, irrespective of the threshold specified under paragraph 1; (iii)persons who are required to pay tax under reverse charge, irrespective of the threshold specified under paragraph 1; (iv)persons who are required to pay tax under sub-section (4) of section 8, irrespective of the threshold specified under paragraph 1; (v) non-resident taxable persons, irrespective of the threshold specified under paragraph 1; (vi)persons who are required to deduct tax under section 46, whether or not separately registered under this Act; (vii) persons who are required to collect tax under 56, whether or not separately registered under the Act; (viii) persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise, irrespective of the threshold specified under paragraph 1; (ix) input service distributor, whether or not separately registered under the Act; (x) persons who supply goods and/or services, other than supplies specified under sub-section (4) of section 8 , through such electronic commerce operator who is required to collect tax at source under section 56, irrespective of the threshold specified in paragraph 1; (xi)every electronic commerce operator, irrespective of the threshold specified in paragraph 1; (xii) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person; and (xiii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendation of the Council.

"Dear Friend, as far as your query is concerned let me informed regarding your query that As per paragraph 5 in Schedule III of MGL, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit: a) persons making any inter-State taxable supply; b) casual taxable persons; c) persons who are required to pay tax under reverse charge; d) non-resident taxable persons; e) persons who are required to deduct tax under section 37; f) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise; g) input service distributor; h) persons who supply goods and/or services, other than branded services, through electronic commerce operator; i) every electronic commerce operator; j) an aggregator who supplies services under his brand name or his trade name; and k) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council. Hope answer regarging your query was helpful to you. Also let me know your further query. Regards, Arjun Pratap Singh "