https://www.taxtmi.com/acts?id=25785 Registration liability arises where a supplier's aggregate turnover in a financial year exceeds twenty lakh rupees, with a reduced ten lakh rupee threshold for supplies from special category States. Aggregate turnover includes all supplies made on own account or on behalf of principals; supplies by a registered job-worker after job-work are treated as supplies by the principal and excluded from the job-worker's turnover. Transfer, succession, amalgamation or demerger trigger registration obligations for transferees or successors, with specific effectivity tied to transfer date or issuance of Registrar of Companies' incorporation certificate. en-us Sat, 17 Jun 2017 11:18:35 +0530 Fri, 28 Jul 2017 14:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25785 Registration liability arises where a supplier's aggregate turnover in a financial year exceeds twenty lakh rupees, with a reduced ten lakh rupee threshold for supplies from special category States. Aggregate turnover includes all supplies made on own account or on behalf of principals; supplies by a registered job-worker after job-work are treated as supplies by the principal and excluded from the job-worker's turnover. Transfer, succession, amalgamation or demerger trigger registration obligations for transferees or successors, with specific effectivity tied to transfer date or issuance of Registrar of Companies' incorporation certificate. Act-Rules GST - States Sat, 17 Jun 2017 11:18:35 +0530 https://www.taxtmi.com/acts?id=25785