Chapter VI REGISTRATION

1. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
2. (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
3. (3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
4. (4) Notwithstanding anything contained in sub-sections
5. (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal. Explanation.–For the purposes of this section,––
   • (i) the expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
   • (ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
   • (iii) the expression “special category States” shall mean the States as specified in sub-clause
   • (g) of clause
6. (4) of article 279A of the

Persons not liable for registration

1. (1) The following persons shall not be liable to registration, namely:-
   • (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
   • (b) an agriculturist, to the extent of supply of produce out of cultivation of land.
2. (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

Notwithstanding anything contained in sub-section

1. (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
   • (i) persons making any inter-State taxable supply;
   • (ii) casual taxable persons making taxable supply;
   • (iii) persons who are required to pay tax under reverse charge;
   • (iv) person who are required to pay tax under sub-section
2. (5) of section 9;
   • (v) non-resident taxable persons making taxable supply;
   • (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
   • (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
   • (viii) Input Service Distributor, whether or not separately registered under this Act;
   • (ix) persons who supply goods or services or both, other than supplies specified under sub-section
3. (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
   • (x) every electronic commerce operator;
   • (xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and
   • (xii) such other person or class of persons as may be notified by the