Section 22. Persons liable for
registration.-
(1) Every supplier shall be liable to be registered
under this Act in the State or Union territory, other than special category
States, from where he makes a taxable supply of goods or services or both, 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:
1[Provided further that the Government may, at
the request of a special category State and on the recommendations of the
Council, enhance the aggregate turnover referred to in the first proviso from
ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to
such conditions and limitations, as may be so notified:]
2[Provided also that the Government may, at the
request of a State and on the recommendations of the Council, enhance the
aggregate turnover from twenty lakh rupees to such amount not exceeding forty
lakh rupees in case of supplier who is engaged exclusively in the supply of
goods, subject to such conditions and limitations, as may be notified:
Explanation.-For the purposes of this sub-section, a
person shall be considered to be engaged exclusively in the supply of goods
even if he is engaged in exempt supply of services provided by way of extending
deposits, loans or advances in so far as the consideration is represented by
way of interest or discount.]
(2) Every person who, on the day immediately
preceding the appointed day, is registered or holds a licence under an existing
law, shall be liable to be registered under this Act with effect from the
appointed day.
(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) Notwithstanding anything contained in sub-sections
(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, demerger 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 (4) of article 279A of the Constitution 3[except the State of Jammu
and Kashmir] 4[and States of Arunachal Pradesh, Assam, Himachal Pradesh,
Meghalaya, Sikkim and Uttarakhand.]
