Registration liability for suppliers triggers mandatory GST registration on turnover threshold, transfers, succession and corporate amalgamation. Suppliers making taxable supplies must register once aggregate turnover exceeds the prescribed threshold; persons registered or licensed under prior law must register from the appointed day. Transferee or successor of a business carried on as a going concern must register from the date of transfer, and transferees on amalgamation or demerger must register from the date the Registrar of Companies issues the incorporation certificate. Aggregate turnover includes supplies on own account or on behalf of principals; job worker supplies post-job work are treated as supplies of 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 liability for suppliers triggers mandatory GST registration on turnover threshold, transfers, succession and corporate amalgamation.
Suppliers making taxable supplies must register once aggregate turnover exceeds the prescribed threshold; persons registered or licensed under prior law must register from the appointed day. Transferee or successor of a business carried on as a going concern must register from the date of transfer, and transferees on amalgamation or demerger must register from the date the Registrar of Companies issues the incorporation certificate. Aggregate turnover includes supplies on own account or on behalf of principals; job worker supplies post-job work are treated as supplies of the principal and excluded from the job worker's aggregate turnover.
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