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of <h1>Suppliers in Arunachal Pradesh must register under GST Act if turnover exceeds 10 lakh. Transfers and mergers require new registration.</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, any supplier making taxable supplies in the state must register if their annual turnover exceeds ten lakh rupees. Individuals registered under previous laws must register from the appointed day. If a registered business is transferred, the successor must register from the transfer date. In cases of company amalgamation or de-merger approved by a High Court or Tribunal, the transferee must register from the issuance of a certificate of incorporation. 'Aggregate turnover' includes all supplies by the taxable person, excluding certain job-work supplies, and 'special category States' are defined by the Constitution.
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