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🌟 Section 22 – Persons Liable for Registration Section 22 is contained in the Central Goods and Services Tax Act, 2017 . This section tells us who must compulsorily take GST registration based on turnover. It is one of the most important practical provisions in GST. 1️⃣ Basic Idea of Section 22 GST registration becomes compulsory when a person’s aggregate turnover crosses the prescribed limit. So, Section 22 answers: 👉 Who must register? 👉 When must registration be taken? 👉 What is turnover limit? 2️⃣ Threshold Limit Under Section 22 A supplier is liable to register if: Aggregate turnover exceeds: ₹20 lakhs (normal states) ₹10 lakhs (special category states) For goods suppliers in some states → ₹40 lakhs (as notified). Meaning of “Aggregate Turnover” Aggregate turnover includes: ✔ Taxable supplies ✔ Exempt supplies ✔ Exports ✔ Inter-state supplies But excludes: ✘ GST itself ✘ Inward supplies under reverse charge This definition is given under Sec...