Registration liability triggers when suppliers exceed the prescribed turnover threshold; transfers and reorganisations also mandate registration.

Registration is required where a supplier's aggregate turnover in a financial year exceeds the statutory threshold; persons registered or licensed under prior law before the appointed day must be registered from that day. Transfers of a taxable business as a going concern require the transferee or successor to register from the date of transfer, and where transfer follows sanctioned amalgamation or demerger the transferee must register upon the Registrar of Companies' incorporation certificate. Explanations treat aggregate turnover to include supplies made for principals and treat job-worker supplies as supplies by the principal.

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