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Registration under GST (Sections 22 to 30, CGST Act, 2017) 1. Meaning of GST Registration GST registration means getting enrolled under GST law so that a person becomes a registered taxable person and is allowed to: Collect GST from customers Claim Input Tax Credit (ITC) Issue tax invoices File GST returns Registration creates a legal identity under GST. 2. Section 22 – Persons Liable for Registration Who must register? A supplier is liable to register if aggregate turnover exceeds: ₹20 lakh (normal states) ₹10 lakh (special category states) 📌 Aggregate turnover includes : taxable supply + exempt supply + export + inter-state supply (PAN India basis). Important Points Liability arises from the day turnover exceeds the limit Includes goods and services suppliers Turnover is calculated financial year wise Case Law Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner (2020) 👉 Registration liability depends on actual turnover , not mere assumptions b...