Persons liable to take a Registration under the GST Law
As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply
i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a
financial year exceeds the threshold limit of Rs 20 lacs hall be liable to register himself in the State or the
Union territory from where he makes the taxable supply under the GST Law.
In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold
limit for registration liability is Rs 10 Lacs.
Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of Rs 20 lakh .