Suppliers Must Register Under CGST Act, 2017, Section 22 for Turnover Above 20 Lakhs; Special Rules for Job Workers

Under Section 22 of the CGST Act, 2017, a supplier must register in the state or union territory where they provide taxable goods or services if their annual turnover exceeds 20 lakh rupees (10 lakh for special category states). The "aggregate turnover" includes all supplies by the taxable person, whether on their account or on behalf of principals. Supplies by a registered job worker are considered supplies by the principal, not included in the job worker's turnover. Section 19 allows input tax credit for inputs and capital goods sent for job work, with conditions for return within 1 or 3 years, excluding specific tools like moulds and dies.

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