Section 22 - Persons liable for registration.

Registration liability: turnover thresholds trigger GST registration, with lower threshold for special category states and transfer rules.

Registration liability arises where a supplier's aggregate turnover in a financial year exceeds twenty lakh rupees, with a reduced ten lakh rupee threshold for supplies from special category States. Aggregate turnover includes all supplies made on own account or on behalf of principals; supplies by a registered job-worker after job-work are treated as supplies by the principal and excluded from the job-worker's turnover. Transfer, succession, amalgamation or demerger trigger registration obligations for transferees or successors, with specific effectivity tied to transfer date or issuance of Registrar of Companies' incorporation certificate.