https://www.taxtmi.com/acts?id=28014 Registration under the Himachal Pradesh GST Act is required where a supplier makes taxable supplies in the State and exceeds the prescribed aggregate turnover in a financial year, with lower thresholds for suppliers in special category States. Supplies made on behalf of principals count toward a supplier's aggregate turnover, while goods supplied after jobwork are treated as supplies by the principal and excluded from the jobworker's aggregate turnover. Transfer or succession of a registered business, including transfers by sanctioned amalgamation or demerger upon corporate incorporation, triggers registration by the transferee or successor from the date of transfer or incorporation certificate. en-us Tue, 27 Jun 2017 12:27:26 +0530 Thu, 06 Jul 2017 11:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28014 Registration under the Himachal Pradesh GST Act is required where a supplier makes taxable supplies in the State and exceeds the prescribed aggregate turnover in a financial year, with lower thresholds for suppliers in special category States. Supplies made on behalf of principals count toward a supplier's aggregate turnover, while goods supplied after jobwork are treated as supplies by the principal and excluded from the jobworker's aggregate turnover. Transfer or succession of a registered business, including transfers by sanctioned amalgamation or demerger upon corporate incorporation, triggers registration by the transferee or successor from the date of transfer or incorporation certificate. Act-Rules GST - States Tue, 27 Jun 2017 12:27:26 +0530 https://www.taxtmi.com/acts?id=28014