Registration liability under GST requires suppliers to register when aggregate turnover exceeds prescribed thresholds, with special-state and transfer rules. Suppliers making taxable supplies in the State must register when their aggregate turnover in a financial year exceeds the prescribed threshold, with a lower threshold for supplies from special category States. Existing registrants under prior law are required to register from the appointed day. Transfers of a registered business as a going concern compel the transferee or successor to register from the date of transfer, and transfers by sanctioned amalgamation or de-merger trigger registration from the date the Registrar of Companies issues a certificate of incorporation. Aggregate turnover includes supplies on own account or on behalf of principals, and job worker supplies after completion of work are treated as supplies by 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 under GST requires suppliers to register when aggregate turnover exceeds prescribed thresholds, with special-state and transfer rules.
Suppliers making taxable supplies in the State must register when their aggregate turnover in a financial year exceeds the prescribed threshold, with a lower threshold for supplies from special category States. Existing registrants under prior law are required to register from the appointed day. Transfers of a registered business as a going concern compel the transferee or successor to register from the date of transfer, and transfers by sanctioned amalgamation or de-merger trigger registration from the date the Registrar of Companies issues a certificate of incorporation. Aggregate turnover includes supplies on own account or on behalf of principals, and job worker supplies after completion of work are treated as supplies by the principal.
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