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          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.

          <h1>Registration requirement for suppliers: registration mandated when aggregate turnover exceeds the prescribed threshold for taxable supplies.</h1> Suppliers making taxable supplies in the State must register when their aggregate turnover in a financial year exceeds the statutory threshold; persons already registered under prior law must register from the appointed day; supplies made by a registered job worker after job work completion are treated as supplies by the principal and excluded from the job worker's aggregate turnover.

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