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TMI BlogPERSONS LIABLE TO BE REGISTEREDX X X X Extracts X X X X X X X X Extracts X X X X ..... exceeds twenty lakh rupees: PROVIDED that where such person makes taxable supplies of goods and/or services from any of the States specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. (Other than Special Category States) 2. Every supplier shall be liable to be reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at are not liable to tax or are wholly exempt from tax under this Act; (b) an agriculturist, for the purpose of agriculture. 3. Subject to the provisions of paragraph 1, every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day. 4. Where a busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in paragraph 1 and 3 above, the following categories of persons shall be required to be registered under this Act: (i) persons making any inter-State taxable supply, irrespective of the threshold specified under paragraph 1; (ii) casual taxable persons, irrespective of the threshold specified under paragraph 1; (iii) persons who are required to pay tax under reverse charge, irrespective of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/or services, other than supplies specified under sub-section (4) of section 8, through such electronic commerce operator who is required to collect tax at source under section 56, irrespective of the threshold specified in paragraph 1; (xi) every electronic commerce operator, irrespective of the threshold specified in paragraph 1; (xii) every person supplying online information and database ..... X X X X Extracts X X X X X X X X Extracts X X X X
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