Persons liable for registration [ Section 22 ]

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..... , from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds applicable threshold limit. Registration for special category:- where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds appli .....

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..... n.- For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. (2) Every person who, on the day immediately preceding the appointed day, is registered or ho .....

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..... ion. Appointed day: In terms of Section 2(10) of the CGST Act, "appointed day" means the date on which the provisions of this Act shall come into force. i.e. 1st July 2017. Important Notification & Circular * Clarification regarding sale by government departments to unregistered person. [Circular No. 76/50/2018-GST Dated 31st December, 2018]  * Issue:- Whether the supply of us .....

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