Section 22: Persons liable for registration

Q: What does Section 22 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 22 GST pertains to "Persons liable for registration". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 22 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs persons liable for registration. As verified on 22 May 2026.

Q: Is Section 22 GST still in force?

Yes, Section 22 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 22 GST?

धारा 22 GST is the Devanagari Hindi reference for Section 22 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 22 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs persons liable for registration. As verified on 22 May 2026.

Q: What is Dhara 22 GST?

Dhara 22 GST is the Roman Hindi reference for Section 22 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 22 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs persons liable for registration. As verified on 22 May 2026.

Q: How to cite Section 22 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 22, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, 2017, § 22 (India).

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(1)

Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act 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.

[Provided further that, the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified.] [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]

(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, de-merger 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,-