Registration liability: turnover-based GST registration required when a supplier crosses the prescribed threshold in-state supplies. Registration under the Himachal Pradesh GST Act is required where a supplier makes taxable supplies in the State and exceeds the prescribed aggregate turnover in a financial year, with lower thresholds for suppliers in special category States. Supplies made on behalf of principals count toward a supplier's aggregate turnover, while goods supplied after jobwork are treated as supplies by the principal and excluded from the jobworker's aggregate turnover. Transfer or succession of a registered business, including transfers by sanctioned amalgamation or demerger upon corporate incorporation, triggers registration by the transferee or successor from the date of transfer or incorporation certificate.