Registration liability for suppliers arises when aggregate turnover exceeds the statutory threshold, with special rules for transfers and jobwork. Every supplier 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. Persons registered or licensed under existing law before the appointed day must be registered from that day. Transfer of a registered business as a going concern renders the transferee or successor liable to register from the date of transfer; transfers by sanctioned amalgamation or demerger require registration from the date the Registrar of Companies issues a certificate of incorporation. Aggregate turnover includes supplies made on own account or on behalf of principals, and supplies by a registered jobworker after jobwork completion are treated as supplies by the principal.