Section 22 - Persons liable for registration.

Registration liability under GST: suppliers above the turnover threshold and transferees on business transfer must register.

Suppliers making taxable supplies in the State must register under the Uttarakhand GST Act if their aggregate turnover in a financial year exceeds ten lakh rupees. Persons registered or licensed under existing law immediately before the appointed day are required to register from that day. Transferees or successors acquiring a registered taxable business as a going concern must register from the date of transfer, while transferees under sanctioned amalgamation or de merger become liable on issuance of the Registrar of Companies' certificate. Aggregate turnover includes supplies made on own account or on behalf of principals; jobworker supplies after jobwork are treated as the principal's supply.