Registration liability arises for suppliers conducting business in India whose turnover exceeds the prescribed threshold, with specific categories mandatorily registered. Suppliers conducting business in India whose aggregate annual turnover exceeds the prescribed threshold must obtain registration under the Model GST Law; certain persons listed in Schedule III must register irrespective of turnover, while an agriculturist is not a taxable person and is not liable to register.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration liability arises for suppliers conducting business in India whose turnover exceeds the prescribed threshold, with specific categories mandatorily registered.
Suppliers conducting business in India whose aggregate annual turnover exceeds the prescribed threshold must obtain registration under the Model GST Law; certain persons listed in Schedule III must register irrespective of turnover, while an agriculturist is not a taxable person and is not liable to register.
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