CGST Section 23 – Persons not liable for registration
CGST Section 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 is 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.
CGST Section 23 (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.
Updated to Section 23
Notification No. 65/2017-Central Tax, dt. 15-11-2017- Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
Amendment made in notification No.32/2017 vide Notification No. 38/2017-Central Tax, dt 13-10-2017
Notification No.32/2017-Central Tax, dt 15-09-2017: Seeks to grant exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
Notification No.5/2017-Central Tax, dt 19-06-2017 enforceable w.e.f.22-06-2017: Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis