(1) Every supplier making a taxable supply of goods or services or both in the State shall
be liable to be registered under this Act if his aggregate turnover in a financial year
exceeds twenty lakh rupees:
Persons
liable for
registration.
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.
(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 such order of the High Court or Tribunal.
| Printed using casemine.com by licensee : Yadu Krishna K G
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 jobworker;
(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
Section 22 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 22. Persons liable for registration
delhi-goods-and-services-tax-act-2017-sec-22.json
•
Section 22
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"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
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"section": {
"number": "22",
"title": "Section 22. Persons liable for registration",
"chapter": null,
"content": "(1) Every supplier making a taxable supply of goods or services or both in the State shall \nbe liable to be registered under this Act if his aggregate turnover in a financial year \nexceeds twenty lakh rupees: \n \n Persons \nliable for \nregistration. \n Provided that where such person makes taxable supplies of goods or services or both from \nany of the special category States, he shall be liable to be registered if his aggregate turnover in \na financial year exceeds ten lakh rupees. \n \n \n (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. \n \n \n (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. \n \n (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 such order of the High Court or Tribunal. \n \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n Explanation.––For the purposes of this section,–– \n (i) the expression “aggregate turnover” shall include all supplies made by the taxable person, \nwhether on his own account or made on behalf of all his principals; \n \n (ii) the supply of goods, after completion of job work, by a registered job worker shall be \ntreated as the supply of goods by the principal referred to in section 143, and the value of such \ngoods shall not be included in the aggregate turnover of the registered jobworker; \n \n (iii) the expression “special category States” shall mean the States as specified in sub-clause \n(g) of clause (4) of article 279A of the Constitution",
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