Section 22, Central Goods and Services Tax Act, 2017 [S10-6PK]
As at 22 June 2017. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
22. Persons liable for registration.—
(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:
(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 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
Defined terms in this text (23)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
aggregate turnover: Section 2(6), Central Goods and Services Tax Act, 2017: "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
business: Section 2(17), Central Goods and Services Tax Act, 2017: "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
business: 13 more definitions.
company: Section 2(20), Companies Act: "company" means a company incorporated under this Act or under any previous company law;
company: Section 2, Presidency Towns Insolvency Act, 1909 [S162E3] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: Section 2, Provisional Insolvency Act, 1920 [S170JY] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: 11 more definitions.
consideration: Section 2(31), Central Goods and Services Tax Act, 2017: "consideration" in relation to the supply of goods or services or both includes- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply;
Constitution: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (15) "Constitution" shall mean the Constitution of India;
Court: Section 2, Indian Tolls Act, 1851 [S11B35] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: Section 2, Indian Tolls Act, 1864 [S12AQM] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: Section 2, Bombay Civil Courts Act, 1869 [S12EXG] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: 47 more definitions.
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 22 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
High Court: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (25) "High Court", used with reference to civil proceedings, shall mean the highest Civil Court of appeal (not including the Supreme Court) in the part of India in which the Act or Regulation containing the expression operates;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
supplier: Section 2(105), Central Goods and Services Tax Act, 2017: "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims.
supply: Section 7(1), Central Goods and Services Tax Act, 2017: "For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; (b) import of services for a consideration whether or not in the course or furtherance of business; and (c) the activities specified in Schedule I, made or agreed to be made without a consideration."
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
value: Section 2(41), Customs Act, 1962: "value", in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (2) of section 14;
work: Section 2(y), Copyright Act, 1957: "work" means any of the following works, namely:— (i) a literary, dramatic, musical or artistic work; (ii) a cinematograph film; (iii) sound recording;
work: Section 2, Geographical Indications of Goods (Registration and Protection) Act, 1999 [S1ZPZ8] (In this Act, unless the context otherwise requires,—): "work" means a literary, dramatic, musical or artistic work, a cinematograph film or a sound recording
worker: Section 2(l), Factories Act: "worker" means a person employed, directly or by or through any agency (including a contractor) with or without the knowledge of the principal employer, whether for remuneration or not, in any manufacturing process, or in cleaning any part of the machinery or premises used for a manufacturing process, or in any other kind of work incidental to, or connected with, the manufacturing process, or the subject of the manufacturing process but does not include any member of the armed forces of the Union;
worker: Section 2(z), Wages Code: "worker" means any person (except an apprentice as defined under clause (aa) of section 2 of the Apprentices Act, 1961 (52 of 1961)) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and includes - (i) working journalists as defined in clause (f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955); and (ii) sales promotion employees as defined in clause (d) of section 2 of the Sales Promotion Employees (Conditions of Service) Act, 1976 (11 of 1976), and for the purposes of any proceeding under this Code in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched or otherwise terminated in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person - (a) who is subject to the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957); or (b) who is employed in the police service or as an officer or other employee of a prison; or (c) who is employed mainly in a managerial or administrative capacity; or (d) who is employed in a supervisory capacity drawing wage of exceeding fifteen thousand rupees per month or an amount as may be notified by the Central Government from time to time.
year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "year" shall mean a year reckoned according to the British calendar
Made under this section, or naming it (12)
Circular No. 88/07/2019-GST [C10-317], 1 February 2019, in force. The text contains "sub-section (1) of section 22 of the said Act".
Notification No. 06/2019-Central Tax [N10-FCT], 29 January 2019, in force. The text contains "sub-section (1) of section 22 of the said Act".
Notification No. 56/2018-Central Tax [N10-DFM], 23 October 2018, in force. The text contains "sub-section (1) of section 22 of the said Act".
Notification No. 1/2018-Central Tax (Rate) [N10-96P], 25 January 2018, in force. The text contains "section 22 of the Central Goods and Services Tax Act, 2017".
Notification No. 15/2025-Central Tax (Rate) [N11-6BX], 17 September 2025, in force. The text contains "sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017".
Notification No. 17/2025-Central Tax (Rate) [N11-6HC], 17 September 2025, in force. The text contains "section 22 of the Central Goods and Services Tax Act, 2017".
Notification No. 3/2018-Integrated Tax [N10-DEP], 22 October 2018, in force. The text contains "sub-section (1) of section 22 of the said Act".
Notification No. 03/2019-Integrated Tax [N10-F9G], 29 January 2019, in force. The text contains "sub-section (1) of section 22 of the said Act".
Notification No. 1/2018-Integrated Tax (Rate) [N10-98A], 25 January 2018, in force. The text contains "section 22 of the Central Goods and Services Tax Act, 2017".
Notification No. 15/2025-Integrated Tax (Rate) [N11-5SG], 16 September 2025, in force. The text contains "sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017".
Notification No. 1/2017-UNION TERRITORY TAX [N10-0AF], 21 June 2017, in force. The text contains "section 22 of the said Act".
Notification No. 15/2025-Union Territory Tax (Rate) [N11-6CK], 17 September 2025, in force. The text contains "sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017".
Cited by (6)
Section 2(107), Central Goods and Services Tax Act, 2017, 12 April 2017, Band A. "section 22".
Section 139, Central Goods and Services Tax Act, 2017 [S10-AQ4], 12 April 2017, Band A. "section 22".
Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 22".
Section 24, Central Goods and Services Tax Act, 2017 [S10-6RF], 12 April 2017, Band A. "section 22".
Section 25, Central Goods and Services Tax Act, 2017 [S10-6SD], 12 April 2017, Band A. "section 22".
Section 29, Central Goods and Services Tax Act, 2017 [S10-6X5], 12 April 2017, Band A. "section 22".
Not held (0)
none
Duties published under this section (1)
D12-1F6. Every supplier whose aggregate turnover in a financial year exceeds twenty lakh rupees: Apply for registration in the State or Union territory from where the taxable supply is made; Within thirty days from the date on which the person becomes liable to registration; Form GST REG-01. Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record).