Registration requirement for suppliers: registration mandated when aggregate turnover exceeds the prescribed threshold for taxable supplies. 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.
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 requirement for suppliers: registration mandated when aggregate turnover exceeds the prescribed threshold for taxable supplies.
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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