Registration liability for taxable suppliers requires registration once aggregate turnover exceeds the prescribed threshold, with special category adjustments.

Every supplier making a taxable supply in the State must obtain registration once his aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for supplies from special category States. Persons already registered or licensed under existing law on the appointed day must register from that day. Transferees or successors of a going concern must register from the date of transfer or succession, and where transfer follows a sanctioned amalgamation or demerger effected by issuance of a certificate of incorporation, the transferee must register from the date of that certificate. Aggregate turnover includes supplies on own account or on behalf of principals and excludes job worker post completion supplies from the job worker's turnover.

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