LIABILITY TO BE REGISTERED

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..... kh]: 1. Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds [Rs. four lakh]: [This threshold of four lakh will apply only if the taxable person conducts his business in any of the NE States including Sikkim.] Provided that the supplier shall not be li .....

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..... 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 con .....

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..... s who are required to pay tax under reverse charge, irrespective of the threshold specified under paragraph 1; (iv) non-resident taxable persons, irrespective of the threshold specified under paragraph 1; (v) persons who are required to deduct tax under section 37; (vi) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise .....

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