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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:

1. Persons making any inter-State taxable supply;
2. Casual taxable persons;
3. Persons who are required to pay tax under reverse charge;
4. Non-resident taxable persons;
5. Persons who are required to deduct tax under section 37;
6. Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
7. Input service distributor;
8. Persons who supply goods and/or services, other than branded services, through electronic commerce operator;
9. Every electronic commerce operator;
10. An aggregator who supplies services under his brand name or his trade name; and
11. 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.