Registration liability for suppliers when turnover exceeds prescribed threshold; transitional, transfer and amalgamation registration rules apply under GST law. Every supplier making taxable supplies in the State must register under this Act if his aggregate turnover in a financial year exceeds the specified threshold, with a lower threshold for supplies from special category States. Persons registered or licensed under existing law are required to be registered from the appointed day. On transfer of a registered taxable business as a going concern the transferee or successor must register from the date of transfer or succession; for amalgamation or de merger the transferee must register from the date the Registrar of Companies issues a certificate of incorporation. Aggregate turnover includes all supplies made on one's own account or on behalf of principals; supplies by a registered job worker after job work are treated as supplies of the principal.