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of <h1>Suppliers in Himachal Pradesh must register under GST if annual turnover exceeds 20 lakh; special states threshold is 10 lakh.</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, suppliers making taxable supplies in the state must register if their annual turnover exceeds twenty lakh rupees. In special category states, the threshold is ten lakh rupees. Those registered under previous laws must register under this Act from the appointed day. When a registered business is transferred, the successor must register from the transfer date. In cases of company amalgamation or demerger, the transferee must register from the incorporation certificate date. 'Aggregate turnover' includes all supplies by the taxable person, excluding certain jobwork supplies. Special category states are defined constitutionally.
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