Section Section 22 of CGST Act i.e Persons Liable for Registration
Financial Year: 2017
Section 22 of CGST Act
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 ?20L.
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 ?10L.
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 1st proviso from ?10L
to such amount, not exceeding ?20L and
subject to such conditions and limitations, as may be so notified.
(Inserted by Finance Act 2018)
Provided also that the Government may,
at the request of a state and on the recommendations of the council,
enhance the aggregate turnover
from Rs 20L to such amount not exceeding Rs 40L
in case of supplier who is engaged exclusively in the supply of goods,
subject to such conditions and limitations, as may be so notified.
[Inserted by the Finance Act,2019,w.e.f. 1-1-2020]
Also Read Notification No10/2019 Central Tax
Also Read Notification No 15/2022 Central Tax
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 license 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 registered person
under this Act is transferred,
whether on account of succession or otherwise,
to another person as a going concern,
the transferee or the successor,
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
[except the state of Jammu and Kashmir] [and states of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand].
CGST EXTENSION TO JAMMU AND KASHMIR BILL 2017
Budget 2018 GST Amendment Act 2018
List as per Article 279A is as follows:-
| S No | Special Category States |
| 1 | Assam |
| 2 | Arunachal Pradesh |
| 3 | J and K |
| 4 | Himachal Pradesh |
| 5 | Uttarakhand |
| 6 | Manipur |
| 7 | Mizoram |
| 8 | Sikkim |
| 9 | Meghalaya |
| 10 | Nagaland |
| 11 | Tripura |
|
S.No |
Name of State/UT |
Limit for person supplying only services or services plus goods |
Limit for person supplying only goods |
|
01 |
Manipur |
10,00,000 |
10,00,000 |
|
02 |
Mizoram |
10,00,000 |
10,00,000 |
|
03 |
Nagaland |
10,00,000 |
10,00,000 |
|
04 |
Tripura |
10,00,000 |
10,00,000 |
|
05 |
Arunachal Pradesh |
20,00,000 |
20,00,000 |
|
06 |
Meghalaya |
20,00,000 |
20,00,000 |
|
07 |
Puducherry |
20,00,000 |
20,00,000 |
|
08 |
Sikkim |
20,00,000 |
20,00,000 |
|
09 |
Telangana |
20,00,000 |
20,00,000 |
|
10 |
Uttarakhand |
20,00,000 |
20,00,000 |
|
11 |
Other remaining States / UT |
20,00,000 |
40,00,000 |
|
SL. No |
Name of State/UT |
Limit for person supplying Specified goods i.e. ice cream and other edible ice, pan masala, Tobacco etc. |
|
01 |
Manipur |
10,00,000 |
|
02 |
Mizoram |
10,00,000 |
|
03 |
Nagaland |
10,00,000 |
|
04 |
Tripura |
10,00,000 |
|
05 |
Other remaining States / UT |
20,00,000 |
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