SCHEDULE V OF MODEL GST LAW (MGL) PERSONS LIABLE TO BE REGISTERED



1.  Every  supplier  shall  be  liable  to  be  registered  under  this  Act  in  the  State  from where  he  makes  a  taxable  supply  of  goods  and/or  services  if  his  aggregate turnover  in  a  financial year  exceeds  twenty  lakh  rupees: PROVIDED  that  where  such  person  makes  taxable  supplies  of  goods  and/or services  from  any  of  the  States  specified  in  sub-clause  (g)  of  clause  (4)  of  Article 279A  of  the  Constitution,  he  shall  be  liable  to  be  registered  if  his  aggregate turnover  in  a  financial  year  exceeds  ten  lakh  rupees.       (Other  than  Special  Category  States)

2.  Every  supplier  shall  be  liable  to  be  registered  under  this  Act  in  the  State  from where  he  makes  a  taxable  supply  of  goods  and/or  services  if  his  aggregate turnover  in  a  financial  year  exceeds    ten  lakh  rupees: (Special  Category  States)

Explanation  1.-  The  aggregate  turnover  shall  include  all  supplies  made  by  the  taxable person,  whether  on  his  own  account  or  made  on  behalf  of  all  his  principals.
Explanation  2.-  The  supply  of  goods,  after  completion  of  job-work,  by  a  registered  jobworker  shall  be  treated  as  the  supply  of  goods  by  the  “principal”  referred  to  in  section 55,  and  the  value  of  such  goods  shall  not  be  included  in  the  aggregate  turnover  of  the registered  job  worker.

The  following  persons  shall  not  be  liable  to  registration  –
 (a)any  person  engaged  exclusively  in  the  business  of  supplying  goods  and/or services  that  are  not  liable  to  tax  or  are  wholly  exempt  from  tax  under  this  Act;

(b) an  agriculturist,  for  the  purpose  of  agriculture.

 Subject  to  the  provisions  of  paragraph

Every  person  who,  on  the  day immediately  preceding  the  appointed  day,  is  registered  or  holds  a  license  under  an earlier  law,  shall  be  liable  to  be  registered  under  this  Act  with  effect  from  the  appointed day.

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.

Notwithstanding  anything  contained  in  paragraph  1  and  3  above,  in  a  case  of transfer  pursuant  to  sanction  of  a  scheme  or  an  arrangement  for  amalgamation  or,  as the  case  may  be,  de-merger  of  two  or  more  companies  by  an  order  of  a  High  Court,  the transferee  shall  be  liable  to  be  registered,  where  required,  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. 

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