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.
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: 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.
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