Registration liability: suppliers exceeding turnover thresholds must register, with special lower thresholds for designated states. Every supplier making taxable supplies in the State is liable for registration if aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for supplies from designated special category States. Persons registered or licensed under prior law on the day before the appointed day must register from the appointed day. Transfers of a taxable business as a going concern require the transferee or successor to register from the date of transfer. For amalgamation or de merger sanctioned by court or tribunal, the transferee must register from the date a certificate of incorporation gives effect to that order. Aggregate turnover includes supplies made on own account or on behalf of principals; post job work supplies by a registered job worker are treated as supplies by the principal.