Registration liability under GST requires suppliers exceeding turnover thresholds to obtain registration and governs transfers and amalgamations. Registration is required for every supplier making taxable supplies in the State when their aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for suppliers from special category States. Persons registered or licensed under existing law immediately before the appointed day must register from that day. Transfers of a registered business as a going concern render the transferee or successor liable to register from the date of transfer, while transfers on amalgamation or de merger require registration of the transferee from the date the Registrar of Companies issues the certificate of incorporation.