Person liable to be registered :
As per section 22(1) of CGST Act, every supplier shall be liable to be registered in the State or Union Territory (other than special category states) from where he makes supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs 20 lakhs.
In case of ‘special category states’, registration is required if his aggregate turnover in a financial year exceeds Rs 10 lakhs – proviso to section 22(1) of CGST Act.
Special Category States means States as specified in Article 279A(4)(g) of Constitution of India – Explanation (iii) to section 22 of CGST Act.
These are – States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, qz`Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
Aggregate turnover – For purpose of section 22 of CGST Act, 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 – Explanation (i) to section 22 of CGST Act.
In case of job work, value of material will be included in aggregate turnover of principal – 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 theqz`Explanation (i) to section 22 of CGST Act. qz`
Are they exempt from payment of GST? – The exemption from registration implies that such persons will be exempt from payment of GST. However, technically, exemption from registration and exemption from GST qz`liability are independent issues.