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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER VI  -  REGISTRATION

TaxGPT

Summarize Section 22 by TaxGPT in
  AA   |   Print

Section 22 - 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 specia


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