Registration under Central Goods & Services Tax Act, 2017 is made compulsory in certain cases, irrespective of the aggregate turnover. Explain.

The explanation on the mandatory registration under Central Good and Services Tax, 2017, irrespective of the aggregate turnover is as follows: Section 22 of Central Goods & Services Tax Act, 2017 mandates that every person who has an aggregate turnover of more than ₹20 Lakh in the relevant financial year, is liable to be registered under the Act. For the state of Jammu & Kashmir and North Eastern States, the threshold is ₹10 lakh. However, in the following cases registration is made compulsory irrespective of aggregate turnover: For a supplier who makes inter-state supplies. Casual taxable person. Nonresident taxable person. E-commerce operators. Persons discharging liabilities under reverse charge mechanism.