Central Goods & Services Tax Act, 2017 (CGST Act, 2017) prescribe the cases where registration under the Act is compulsory, irrespective of the aggregate turnover. Discuss.

Compulsory Registration (Section 24 of the Central Goods & Services Tax Act, 2017) In the following cases, registration is made compulsory, irrespective of the aggregate turnover: persons making any inter-State taxable supply; casual taxable persons making taxable supply; persons who are required to pay tax under reverse charge; person who are required to pay tax under sub-section (5) of section 9; non-resident taxable persons making taxable supply; persons who are required to deduct tax under section 51, whether or not separately registered under this Act; persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; Input Service Distributor, whether or not separately registered under this Act; 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; every electronic commerce operator who is required to collect tax at source under section 52; 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 person; and such other person or class of persons as may be notified by the Government on the recommendations of the Council.