Person Not Liable for registration under GST (section-23) (section-23) by CA KAVITA

Описание: #Section23,
#cakavita,
#[email protected],
#Person Not Liable for registration under GST (section-23),
#Person Not Liable for registration under GST

Section 23 of CGST Act
1.The persons who are engaged exclusively in the business of supplying goods or services or both which are not liable to tax under the GST Act or which are wholly exempt from tax under the said Act; are not entitled to obtain GST registration.

2. The person who is an agriculturist and who is directly engaged in the cultivation of land is not entitled to obtain GST registration, to the extent of supply of produce out of cultivation of land.

#Tax computed onlyon reverse charge basis,
#Inter-state supply of services,
#Services through e-commerce operator,
#Inter-state supply of handicraft goods,
#Casual taxable persons making supply of handicraft goods,