Section 22 of CGST Act

Registration

 

 

• See Rule 97 of CGST Rules, 2017.

 

• Section 22 enforced w.e.f. 1-7-2017.

 

Persons liable for registration

 

Section 22(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 1^st proviso from ₹10L

to such amount, not exceeding ₹20L and

subject to such conditions and limitations, as may be so notified.

 

(Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019)

 

Provided also that the Government may,

at the request of a state and on the recommendations of the council,

enhance the aggregate turnover

from ₹20L to such amount not exceeding ₹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 (No. 2) Act, 2019, w.e.f. 1-1-2020]

 

 

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.

 

Section 22(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.

 

Section 22(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, as the case may be,

shall be liable to be registered

with effect from the date of such transfer or succession.

 

Section 22(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].

 

 

{Inserted by the the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, w.r.e.f. 8-7-2017}

{Inserted by CGST Amendment Act, 2018 w.e.f. 01-02-2019.}