Registration liability requires suppliers exceeding turnover thresholds to obtain GST registration, including transitional and transfer scenarios. Suppliers of taxable goods or services must register under the Andhra Pradesh GST Act when aggregate turnover exceeds the statutory threshold, with a lower threshold for special category States. Persons already registered or holding licences under previous law are required to register from the appointed day. Transferees or successors of businesses carried on as going concerns must register from the date of transfer; where transfer follows sanctioned amalgamation or demerger, registration is required from issuance of the Registrar of Companies' certificate. Aggregate turnover includes supplies on own account or on behalf of principals, and supplies by job workers after job-work are treated as supplies of the principal.
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 requires suppliers exceeding turnover thresholds to obtain GST registration, including transitional and transfer scenarios.
Suppliers of taxable goods or services must register under the Andhra Pradesh GST Act when aggregate turnover exceeds the statutory threshold, with a lower threshold for special category States. Persons already registered or holding licences under previous law are required to register from the appointed day. Transferees or successors of businesses carried on as going concerns must register from the date of transfer; where transfer follows sanctioned amalgamation or demerger, registration is required from issuance of the Registrar of Companies' certificate. Aggregate turnover includes supplies on own account or on behalf of principals, and supplies by job workers after job-work are treated as supplies of the principal.
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