Registration liability for taxable suppliers: threshold-based and transfer-based registration obligations clarified under state GST, including succession and amalgamation.

Suppliers making taxable supplies must register when their aggregate turnover in a financial year exceeds the statutory threshold; persons registered or licensed under prior law must be registered from the appointed day. Transfers or successions of registered businesses require the transferee or successor to register from the date of transfer, except where amalgamation or de merger under a sanctioned scheme makes registration effective from the Registrar of Companies' certificate. Aggregate turnover includes supplies made on own account or on behalf of principals, and job worker outputs after job work are treated as supplies of the principal.

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