# Taxable Person & Registration Framework
## Who is a "Taxable Person"?
The GST charging section says: "Tax is to be collected and paid by the Taxable Person."
A Taxable Person means:
- A person registered under GST, OR
- A person liable to be registered under GST.
### Important implications
- ✓ Every registered person is automatically a taxable person.
- ✓ An unregistered person can also be a taxable person if he was liable to register (but defaulted).
- ✓ Every voluntarily registered person is also a taxable person, even though he was not initially obliged to register.
## Three Sections that determine registration requirement
| Section | Subject |
|---|---|
| Section 22 | Persons liable for registration based on turnover criteria |
| Section 23 | Persons NOT liable for registration |
| Section 24 | Persons liable for compulsory registration (irrespective of turnover) |
## Where & When (high-level)
- Where: Only in the State/UT from where taxable supplies are made.
- State-wise: Registration is granted state-wise; there is no concept of centralised registration in GST.
- When: As soon as the aggregate turnover crosses the specified threshold (Sec. 22) or one of the compulsory triggers under Sec. 24 occurs.
## Reading order for this chapter
1. Understand aggregate turnover (the measuring stick).
2. Apply Section 22 thresholds.
3. Check whether any Section 24 trigger applies (overrides turnover).
4. Check whether Section 23 exempts you.
5. Follow the procedure under Section 25.