Every supplier making a taxable supply of goods or services or
both in the State shall be liable to be reg istered under this Act 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:
Provided further that where such person makes taxable supplies of goods or
services or both from a special category State in respect of which the Central
Government has enhanced the aggregate turnover referred to in the first
proviso, he shall be liable to be registered if his aggregate turnover in a
financial year exceeds the amount equivalent to such enhanced turnover.]
*[ substituted by 2019 Amd Act s.11(a)(i)]
**[ inserted by 2019 Amd Act s.11(a)(ii)] ]
(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 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, de-merger 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 suc h 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 *[the words "except the State of Jammu and Kashmir and the
States of Assam, Assam, Himachal Pradesh, Meghalaya, Sikkim
and Uttarakhand.]
**[ inserted by 2019 amd Act s.11(a)(b)]
Persons not liable for registration.-
Section 22 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 22.(1). 1
assam-goods-and-services-tax-act-2017-sec-22.json
•
Section 22
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"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
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"section_label": "Section",
"section": {
"number": "22",
"title": "Section 22.(1). 1",
"chapter": null,
"content": "Every supplier making a taxable supply of goods or services or \nboth in the State shall be liable to be reg istered under this Act if his \naggregate turnover in a financial year exceeds *[twenty] lakh rupees. \n**[Provided that where such person makes taxable supplies of goods or \nservices or both from any of the special category States, he shall be liable to \nbe registered if his aggregate turnover in a financial year exceeds ten lakh \nrupees: \n \nProvided further that where such person makes taxable supplies of goods or \nservices or both from a special category State in respect of which the Central \nGovernment has enhanced the aggregate turnover referred to in the first \nproviso, he shall be liable to be registered if his aggregate turnover in a \nfinancial year exceeds the amount equivalent to such enhanced turnover.] \n \n*[ substituted by 2019 Amd Act s.11(a)(i)] \n**[ inserted by 2019 Amd Act s.11(a)(ii)] ] \n(2) Every person who, on the day immediately preceding the \nappointed day, is registered or holds a license under an existing law, \nshall be liable to be registered under this Act with effect from the \nappointed day. \n(3) Where a business carried on by a taxable person registered under \nthis Act is transferred, whether on account of succession or \notherwise, to another person as a going concern, the transferee or \nthe successor, as the case may be, shall be liable to be registered with \neffect from the date of such transfer or succession. \n(4) Notwithstanding anything contained in sub-sections (1) and (3), in \na case of transfer pursuant to sanction of a scheme or an \narrangement for amalgamation or, as the case may be, de-merger of \ntwo or more companies pursuant to an order of a High Court, \nTribunal or otherwise, the transferee shall be liable to be registered, \nwith effect from the date on which the Registrar of Companies issues \na certificate of incorporation giving effect to suc h order of the High \nCourt or Tribunal. \nExplanation. - For the purposes of this section,- \n(i) the expression \"aggregate turnover\" shall include all supplies \nmade by the taxable person, whether on his own account or made \non behalf of all his principals; \n(ii) the supply of goods, after completion of job-work, by a registered \njob worker shall be treated as the supply of goods by the principal \nreferred to in section 143, and the value of such goods shall not be \nincluded in the aggregate turnover of the registered job worker; \n(iii) the expression \"special category States\" shall mean the States as \nspecified in sub-clause (g) of clause (4) of article 279A of the \nConstitution *[the words \"except the State of Jammu and Kashmir and the \nStates of Assam, Assam, Himachal Pradesh, Meghalaya, Sikkim \nand Uttarakhand.] \n**[ inserted by 2019 amd Act s.11(a)(b)] \n \nPersons not liable for registration.-",
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