https://www.taxtmi.com/acts?id=30365 Every supplier of taxable goods or services in the State must register when their aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for supplies from special category States. Persons registered or licensed immediately before the appointed day must be registered from that day. Transfer of a business as a going concern requires the transferee or successor to register from the date of transfer; where transfer follows an amalgamation or demerger and is given effect by a certificate of incorporation, the transferee must register from the date of that certificate. Supplies by a registered job worker after job-work are treated as supplies by the principal and excluded from the job worker's aggregate turnover. en-us Mon, 10 Jul 2017 14:28:53 +0530 Fri, 18 Aug 2017 12:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30365 Every supplier of taxable goods or services in the State must register when their aggregate turnover in a financial year exceeds the statutory threshold, with a lower threshold for supplies from special category States. Persons registered or licensed immediately before the appointed day must be registered from that day. Transfer of a business as a going concern requires the transferee or successor to register from the date of transfer; where transfer follows an amalgamation or demerger and is given effect by a certificate of incorporation, the transferee must register from the date of that certificate. Supplies by a registered job worker after job-work are treated as supplies by the principal and excluded from the job worker's aggregate turnover. Act-Rules GST - States Mon, 10 Jul 2017 14:28:53 +0530 https://www.taxtmi.com/acts?id=30365