PERSONS NOT LIABLE FOR REGISTRATION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

4. PERSONS NOT LIABLE FOR REGISTRATION As per Section 23 of the CGST Act, 2017, persons who are engaged in supplying goods or services or both that are not liable to tax or wholly exempted from tax, are not required to obtain GST Registration. The following kind of persons are exempted from GST Registration: - (i) Small businesses having all India aggregate turnover below Rupees 40 Lakhs, in case of supply of goods (Rupees 20 Lakhs if business is in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand) and Rupees 20 Lakhs, in case of supply of services or in case of mixed supplies (Rupees 10 Lakhs if business is in States of Manipur, Mizoram, Nagaland and Tripura) need not register. The small businesses, having turnover below the threshold limit can, however, voluntarily opt to register. (ii) Persons who are engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax or an agriculturist, to the extent of supply of produce out of cultivation of land are not liable to register under GST. (iii) In case the supplies being made by a supplier are taxable under reverse charge, there is no requirement for such a supplier to register in light of Notification No. 5/2017-Central Tax dated 19.06.2017. (iv) Supplier of handicraft goods will not be required to register, if the turnover of the handicraft supplier is less than specified threshold limit, making inter-state supply. They will also not be required to obtain registration as a casual taxable person in other States for making supply of the handicraft goods. (v) Small suppliers of services, including job workers (except in relation to jewellery, goldsmiths and silversmiths wares) whose aggregate turnover is less than Rupees 20/10 Lakhs limit are exempted from registration, even if they supply services outside the State. (vi) Supplier of services making inter-state supplies, whose aggregate turnover is less than Rupees 20 lakhs (10 lakhs limit in case of specified states) are exempted from registration. (Notification No. 10/2017-Integrated Tax dated 13.10.2017, as amended by Notification No. 3/2019-Integrated Tax dated 29.01.2019) (vii) Furthermore, persons supplying services through e-commerce operators are not required to register under GST if their aggregate turnover is less than Rs. 20 Lakhs per annum (Rs. 10 Lakhs in case of specified states) subject to the conditions mentioned in Notification No. 34/2023- Central Tax dated 31.07.2023.