Section 23 CGST Act 2017 Persons not liable for registration.

By | April 16, 2017
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(Last Updated On: November 5, 2018)

Section 23 CGST Act 2017

[ Section 23 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 23 CGST Act 2017 explains Persons not liable for registration and is covered in Chapter VI Registration 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act 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 the matters connected therewith or incidental thereto. ]

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.

(2) The Government may, on the recommendations of the Council, by notification [ Note -1 to  8 ] , specify the category of persons who may be exempted from obtaining registration under this Act.


Notifications issued under Section 23 CGST Act 2017

Circular No 57/31/2018 GST :Scope of Principal-agent relationship in GST Act Schedule 1 : Registration is not required by ordinarily commission agents who do not deal in goods or services themselves, if their annual turnover is less than Rs 20 (10 lakhs

8 Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration vide Notification No 65/2017 Central Tax Dated 15th November, 2017

7 [ Notification No 9/2017 Integrated Tax Dated 13th October, 2017 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”   ]

6 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) vide Notification No 10/2017 Integrated Tax Dated 13th October, 2017

5 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” vide Notification No 38/2017 Central Tax Dated 13th October 2017

4 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration vide Notification No 32/2017 Central Tax Dated 15th September, 2017

3 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration vide Notification No 8/2017 Integrated Tax Dated 14th September, 2017

2 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration vide Notification No 7/2017  Integrated Tax  Dated 14th September, 2017

1 CBEC Seeks to exempt ( from obtaining GST registration ) persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis vide Notification No 5/2017 Central Tax  dated 19th June, 2017

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