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LIABILITY TO BE REGISTERED

SCHEDULE III - Draft-Bills-Reports - SCHEDULES - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - SCHEDULE III - SCHEDULE III 1. Every supplier shall be liable to be registered under this Act in the State from where he makes a tax .....

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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 liable to .....

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on behalf of all his principals. Explanation 2.- The supply of goods, after completion of job-work, by a registered jobworker shall be treated as the supply of goods by the principal referred to in section 43A, and the value of such goods shall not .....

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ble 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, .....

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ion of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from the date on which the Registr .....

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ct: (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 .....

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