Registration liability for taxable suppliers arises when aggregate turnover exceeds the statutory threshold, with transfer and job work rules. Suppliers making taxable supplies must register when their aggregate turnover in a financial year exceeds the statutory threshold; pre-existing registrations or licences convert into registration from the appointed day. Supplies made on behalf of principals count towards aggregate turnover, while post-job-work supplies are treated as supplies of the principal and excluded from the job-worker's turnover. Business transfers by succession or otherwise require the transferee/successor to register from the date of transfer, and amalgamation/demerger transfers require registration from the Registrar of Companies' certificate date.