(1) The following persons shall not be liable to registration, namely:–– Persons not liable for registration.
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of cultivation of land.
The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, - Compulsory registration in certain cases.
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
----------------------------- 1-Substituted by section 11 (b) of Uttrakhand. Act no. 31 of 2018 2- Inserted by section 12 of Uttrakhand. Act no. 31 of 2018.
42 The Uttarakhand Goods And Services Tax Act, 2017
(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator;
1 [who is required to collect tax at source under Section 52]
(xi) every person supplying online information and data base access or retr