Section 22 CGST Act: Registration Required for Suppliers Exceeding Turnover Limits; Special Rules for Goods Suppliers and Transfers.

Section 22 of the CGST Act mandates registration for suppliers exceeding specific turnover thresholds in a financial year. For normal category states, this threshold is Rs. 40 lakhs, while for special category states, it is Rs. 20 lakhs. The government may adjust these limits. Suppliers exclusively dealing in goods may have their thresholds increased to Rs. 40 lakhs. Existing license holders must register from the appointed day, July 1, 2017. In business transfers, the successor must register. Government departments must register and pay GST on certain sales to unregistered persons, following Sections 22 and 24.

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