Registration liability applies to suppliers exceeding turnover thresholds and extends to transfers, succession and corporate amalgamations. Suppliers making taxable supplies in the State must register when their aggregate turnover in a financial year exceeds the prescribed threshold, with a lower threshold for supplies from special category States. Existing registrants or licence-holders immediately before the appointed day must be registered from that day. Transfers or successions of businesses as going concerns require the transferee or successor to register from the date of transfer; transfers under sanctioned amalgamation or de-merger take effect on the date of incorporation certificate. Aggregate turnover includes supplies on own account or on behalf of principals; job worker supplies after job work are treated as supplies of the principal.