https://www.taxtmi.com/acts?id=23919 Registration liability arises where a supplier's aggregate turnover in a financial year exceeds prescribed thresholds, with lower thresholds and possible statutory enhancements applicable to special category States and separate treatment for suppliers exclusively of goods. Transitional rules require prior registrants to register from the appointed day; transfers of businesses as going concerns, successions, and corporate amalgamations/demergers trigger registration, with amalgamation registration tied to the Registrar of Companies' incorporation certificate. Explanations define aggregate turnover, allocate post job work supplies to principals, and identify special category States. en-us Mon, 27 Mar 2017 17:02:11 +0530 Thu, 18 Sep 2025 10:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23919 Registration liability arises where a supplier's aggregate turnover in a financial year exceeds prescribed thresholds, with lower thresholds and possible statutory enhancements applicable to special category States and separate treatment for suppliers exclusively of goods. Transitional rules require prior registrants to register from the appointed day; transfers of businesses as going concerns, successions, and corporate amalgamations/demergers trigger registration, with amalgamation registration tied to the Registrar of Companies' incorporation certificate. Explanations define aggregate turnover, allocate post job work supplies to principals, and identify special category States. Act-Rules GST Mon, 27 Mar 2017 17:02:11 +0530 https://www.taxtmi.com/acts?id=23919