TMI BlogNOTICE NO FOR AMMENDMENT OF SECTION 23(1) IN BUDGET 23X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice for recent amendment in section 22(1) and 24 in gst for exempted supplied dealer in the recent finance bill 23 - Reply By KASTURI SETHI - The Reply = Dear Querist, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Please elaborate your query. What is the specific issue ? - Reply By GUNASEKARAN K - The Reply = Section 23 has been made a non-obstante clause, meaning that if a person is required to get regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under either Section 22 or 24 but is specifically exempt under Section 23 , then such person is not required to take registration under GST laws. Section 23(1) and (2) of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been proposed to be amended retroactively, from 01st July, 2017, to provide that persons required for compulsory registration in terms of Section 22(1) and 24 of the CGST Act do not need t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o register if exempt under Section 23(1) , such as those engaged exclusively in the business of exempt supply of goods or services or agriculturists to the extent of supply of produce out of cultivat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of land. - Reply By Shilpi Jain - The Reply = This amendment is by way of the Finance Act, 2023 - NOTICE NO FOR AMMENDMENT OF SECTION 23(1) IN BUDGET 23 - Query Started By: - JUBLEEDEALER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S PVTLTD Dated:- 1-9-2023 Last Replied Date:- 10-9-2023 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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