GST registration threshold requires suppliers exceeding prescribed aggregate turnover to register; lower threshold applies for special category states. Suppliers must register for GST in the State when their aggregate turnover in a financial year exceeds the prescribed threshold, with a lower threshold for supplies from special category States. Persons registered or licensed under prior law are required to register from the appointed day. Transfers of businesses as going concerns impose registration liability on transferees from the date of transfer, and where amalgamation or demerger is sanctioned by a court or tribunal, the transferee must register from the date the Registrar of Companies issues the incorporation certificate. Jobworker supplies are treated as supplies of the principal and excluded from the jobworker's aggregate turnover.