Those making inter-state supply of goods/services
Any person who supplies goods/services in a taxable territory and has no fixed place of business – referred to as casual taxable persons. Registration issued to such a person is valid for a period of 90 days.
Any person who supplies goods/services and has no fixed place of business in India – referred to as non-resident taxable persons. Registration issued to such a person is valid for a period of 90 days.
Person required to pay tax under reverse charge mechanism. Reverse charge mechanism means where the person receiving the goods/services has to pay tax instead of the supplier.
Agents or any other person who makes supply on behalf of other registered taxable persons
Distributors or input service distributors. This person has the same PAN as the office of the supplier. This person is an officer of the supplier, he receives supplies and issues tax invoice to distribute credit of CGST/SGST/IGST.
Persons who supplies (except branded services) via an e-commerce operator
Aggregator supplying services under his brand name
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.