Section 22 CGST Act 2017 – Persons liable for registration

By | April 16, 2017
(Last Updated On: January 31, 2019)

Section 22 CGST Act 2017

[ Section 22 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 22 CGST Act 2017 explains Persons liable for registration and is Covered in Chapter VI Registration 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Persons liable for registration.

22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that 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 ten lakh rupees. [ Note -1 , 2 and 3]

4 [Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified. ]

(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable 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, 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.

(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 amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.

Explanation.— For the purposes of this section,—

(i) the expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;

(ii) 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 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;

(iii) the expression “special category States” shall mean the States as specified in sub-clause (g)of clause (4)of article 279A of the Constitution 3A[except the State of Jammu and Kashmir5[and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand].


Notes on Section 22 of CGST Act 2017

5. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from 01.02.2019

4. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from 01.02.2019

3A. Inserted by the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, w.r.e.f. 8-7-2017.

3. To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator vide Notification No. 14/2017-Integrated Tax (Rate) Dated 28th June, 2017

2. To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator vide Notification No. 17/2017-Central Tax (Rate) Dated 28th June, 2017

1. To notify  the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under UTGST Act 2017  vide Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

 If you have any comments about Section 22 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 22 CGST Act 2017

Leave a Reply

Your email address will not be published. Required fields are marked *