Section 23 of the CGST Act - Person Not Liable For Registration

Описание: Summary of Section 23

Section 23 of The Central Goods and Services Tax Act outlines specific categories of persons who are not required to register for GST purposes.

1. Exemptions from Registration (Subsection 1):
Nature of Business: Individuals who are exclusively engaged in the supply of goods or services that are either not subject to tax or are completely exempt from tax under either this Act or the Integrated Goods and Services Tax Act are not liable for registration.
Agriculturists: Farmers or agriculturists are exempt from registration concerning the supply of agricultural produce that is directly a result of their cultivation on land.

2. Government Discretion (Subsection 2):
The Government holds the authority to alter the exemptions stated in Subsection 1. This can be done based on recommendations from the Goods and Services Tax Council through a notification.
The notification may involve certain conditions and restrictions, allowing for flexibility and adjustments in the categories of persons who may be exempted from registration.

In Summary, Section 23 identifies specific groups—those dealing in non-taxable supplies and agriculturists—as exempt from the obligation of GST registration, while also allowing the government to modify these exemptions as necessary.




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*Disclaimer:*
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