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PERSONS LIABLE TO BE REGISTERED

SCHEDULE V - Draft-Bills-Reports - SCHEDULES - Goods and Services Tax - SCHEDULE V - SCHEDULE V 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 aggreg .....

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l 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 registered under this Act in the State from where he makes a taxable supp .....

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ade on behalf of all his principals. Explanation 2.- The supply of goods, after completion of job-work, by a registered job-worker shall be treated as the supply of goods by the principal referred to in section 55, and the value of such goods shall n .....

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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 .....

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r 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. 5. Notwithstanding anything contained in paragraph 1 and 3 above, in a case .....

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the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court. 6. Notwithstanding anything contained in paragraph 1 and 3 above, the following categories of persons shall be required .....

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re required to pay tax under reverse charge, irrespective of the threshold specified under paragraph 1; (iv) persons who are required to pay tax under sub-section (4) of section 8, irrespective of the threshold specified under paragraph 1; (v) non-re .....

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56, whether or not separately registered under the Act; (viii) persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise, irrespective of the threshold specified under paragraph 1; (ix) input service .....

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