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Persons liable for registration.

Section 22 - Kerala SGST - REGISTRATION - GST - States - Section 22 - CHAPTER VI REGISTRATION 22. - (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Ordinance if his aggr .....

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in a financial year exceeds ten lakh rupees. (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Ordinance with effect from the .....

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e, shall be liable to be registered with effect from the date of such transfer or succession. (4) Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamatio .....

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