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of <h1>GST Act 2017: Mandatory Registration for Suppliers Exceeding Turnover Limits; Special Rules for Business Transfers and Amalgamations</h1> Under the Gujarat Goods and Services Tax Act, 2017, suppliers of goods or services must register if their annual turnover exceeds twenty lakh rupees, or ten lakh rupees in special category States. Those already registered under previous laws must register from the appointed day. In cases of business transfer, the successor must register from the transfer date. For company amalgamations or de-mergers sanctioned by a court, registration is required from the date of the new incorporation certificate. 'Aggregate turnover' includes all supplies by the taxable person, excluding job-work supplies, and special category States are defined by the Constitution.
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