The Central Goods and Services Tax Act, 2017
CHAPTER VI: REGISTRATION
Section 22: Persons Liable For Registration
Bare Act
(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 l… Read the complete text with KanoonGPT Pro.
Simplified Act
(1) If you sell goods or services and your total sales in a year are more than ₹20 lakh, you need to register for GST in the state or union territory where you operate. This limit is ₹10 lakh if you're in a "special category" state. However, the governm… Read the complete text with KanoonGPT Pro.
Explanation using examples
Imagine a scenario where Mr. Sharma runs a handicraft business in the state of Uttar Pradesh. His business involves selling handcrafted items both within the state and inter-state. F… Read the complete text with KanoonGPT Pro.
