Section 22 – Persons liable for registration.
Section 22 of CGST Act, 2017 – Persons Liable for Registration Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 22 Section 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 . In the case of special category States, the threshold shall be ten lakh rupees . Section 22(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 Act. Section 22(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 successor shall ...