Chapter VI (Sections 22-30) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Registration. Section 23 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for persons not liable for registration under CGST Act 2017.
Recently, we have discussed in detail section 22 (i.e. Persons liable for registration) of CGST Act 2017. Today, we learn the provisions of section 23 of the CGST Act 2017. Complete Details of CGST Section 23 – Persons not liable for registration. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Did you know? CGST Act 2017 have been enacted by Parliament in the Sixty-eighth Year of the Republic of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Notes on Section 23 of CGST Act 2017
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 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.
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.