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    <title>Persons liable for registration.</title>
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    <description>Registration under the GST law becomes mandatory for every supplier making taxable supplies when aggregate turnover exceeds the prescribed threshold, generally twenty lakh rupees and ten lakh rupees for special category States, subject to notified enhancements for certain States and for suppliers engaged exclusively in supply of goods. Existing registrants or licensees under earlier law, transferees of a business as a going concern, and transferees under amalgamation or demerger-related orders are liable to register from the relevant effective date. Aggregate turnover includes supplies made on behalf of principals, while job-work goods are treated as principal supplies and excluded from the job worker&#039;s turnover.</description>
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    <pubDate>Mon, 27 Mar 2017 17:02:11 +0530</pubDate>
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      <description>Registration under the GST law becomes mandatory for every supplier making taxable supplies when aggregate turnover exceeds the prescribed threshold, generally twenty lakh rupees and ten lakh rupees for special category States, subject to notified enhancements for certain States and for suppliers engaged exclusively in supply of goods. Existing registrants or licensees under earlier law, transferees of a business as a going concern, and transferees under amalgamation or demerger-related orders are liable to register from the relevant effective date. Aggregate turnover includes supplies made on behalf of principals, while job-work goods are treated as principal supplies and excluded from the job worker&#039;s turnover.</description>
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