Registration liability for suppliers triggered by aggregate turnover; includes transfers, amalgamations, and job-work treatment.

Every supplier of taxable goods or services in the State must register when their aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for supplies from special category States. Persons registered or licensed immediately before the appointed day must be registered from that day. Transfer of a business as a going concern requires the transferee or successor to register from the date of transfer; where transfer follows an amalgamation or demerger and is given effect by a certificate of incorporation, the transferee must register from the date of that certificate. Supplies by a registered job worker after job-work are treated as supplies by the principal and excluded from the job worker's aggregate turnover.

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