Registration liability: threshold-based GST registration for taxable suppliers with specified state exceptions and defined exclusions. Registration liability attaches to suppliers, including agents, who make taxable supplies and whose aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for specified special category states; registration is required in the State or Union territory from which the taxable supply is made. Certain supplier classes must register regardless of turnover, while exclusions include agriculturists supplying agricultural produce and persons exclusively making non taxable or wholly exempt supplies.