Section 23 - Persons not liable for registration - Central Goods And Services Tax Act, 2017

Extract

Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely: (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. 1 [ (2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act. ] *************** NOTES:- 1. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-10-2017 before it was read as, (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

24/2024 - Dated: 9-10-2024 - Central GST (CGST) - Seek Amendment in Notification No. 5/2017- Central Tax, dated the 19th June, 2017 - Exemption from GST registration if entire supply is under RCM not applicable for A person engaged in the supply of metal scrap.
37/2023 - Dated: 4-8-2023 - Central GST (CGST) - Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Central Goods and Services Tax Act, 2017 in respect of supply of goods through it
34/2023 - Dated: 31-7-2023 - Central GST (CGST) - Persons exempted from obtaining registration under CGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source u/s 52 of the CGST Act specified.
15/2022 - Dated: 13-7-2022 - Central GST (CGST) - Scope of exemption from registration modified - Fly ash bricks; Fly ash aggregates; Fly ash blocks - Seeks to amend Notification No. 10/2019-Central Tax, dated the 7th March, 2019
03/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019
03/2022 - Dated: 31-3-2022 - Central GST (CGST) - Seeks to amend Notification No. 10/2019-Central Tax, dated the 7th March, 2019
01/2022 - Dated: 31-3-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019
10/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
02/2019 Union Territory Tax - Dated: 7-3-2019 - Union Territory GST (UTGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
06/2019 - Dated: 29-1-2019 - Central GST (CGST) - Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
03/2019 – Integrated Tax - Dated: 29-1-2019 - Integrated GST (IGST) - Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
02/2019 – Integrated Tax - Dated: 29-1-2019 - Integrated GST (IGST) - Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
56/2018 - Dated: 23-10-2018 - Central GST (CGST) - Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.
3/2018 - Dated: 22-10-2018 - Integrated GST (IGST) - Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
65/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
38/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
10/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs
09/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
32/2017 - Dated: 15-9-2017 - Central GST (CGST) - Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
08/2017 - Dated: 14-9-2017 - Integrated GST (IGST) - Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
07/2017 - Dated: 14-9-2017 - Integrated GST (IGST) - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
05/2017 - Dated: 19-6-2017 - Central GST (CGST) - Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
01/2017 - Dated: 19-6-2017 - Central GST (CGST) - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule