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hello students lets go ahead and start a division with the chapter of registration today registration section number 22 till section number 30 everyone over here goods or service whenever it is being supplied supply can be either interested or interested whenever supplies inter or intra it has to be gst will be levied once gst is levied it has to be collected and paid by a taxable person so we are going to revise section number 22 23 and 24 who is required registration and who is not required registration lets go ahead and start with section number 22 section number 22 says people who are liable for registration so it says who are the people who are liable when are they liable number one section number 22 subsection one says supplier is liable supply is liable in the state or ut from where he makes taxable supply when his aggregate turnover crosses 20 lakh rupees sir what do you mean by aggregate turnover aggregate and turnover aggregate and turnover turnover means tie two t i e squ
