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Persons not liable for registration [ Section - 23 ] - GST Ready Reckoner - GSTExtract Persons not liable for registration Section - 23 As per 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. AS per Section 23(2) Recommendation by the Council Upto 30.09.2023:- The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under CGST Act. After 30.09.2023:- Notwithstanding anything to the contrary contained in section 22(1) or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act. Following Recommendation of the council, specify the category of persons who may be exempt from obtaning registration Notification No. 5/2017 Central Tax the persons who are only engaged in making supplies of taxable goods or services or both , the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act as the category of persons exempted from obtaining registration under the aforesaid Act. Notification No. 7/2017 Integrated Tax Grants exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration. Exemption in the notification shall not apply to Job worker:- (a) who is liable to be registered under sub-section (1) of section 22 or who opts to take registration voluntarily under sub-section (3) of section 25 of the CGST Act; or (b) who is involved in making supply of services in relation to the goods mentioned against serial number 5 in the Annexure to rule 138 of the CGST Rules 2017. Notification No. 10/2017 Integrated Tax Provides for exemption to persons making inter-State supplies of taxable services from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs ( for special category States ₹ 10 lakhs i.e. Manipur, Mizoram, Nagaland and Tripura) in the financial year. Notification No. 8/2017 Integrated Tax Grants exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration. Notification No. 65/2017 Central Tax the persons making supplies of services, other than supplies specified under section 9(5) of the said CGST Act through an electronic commerce operator who is required to collect tax at source under section 52 of the CGST Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of ₹ 20 lakh (for special category States ₹ 10 lakhs i.e. Manipur, Mizoram, Nagaland and Tripura) in a financial year. Notification No. 34/2023- Central Tax the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of section 22(1) of the said Act, as the category of persons exempted from obtaining registration under the said Act. [ w.e.f. 01.10.2023 ] Read with Notification no. 37/2023- Central Tax the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification issued under section 23(2) vide notification number 34/2023- Central Tax . [ w.e.f. 01.10.2023 ] Read with Notification no. 36/2023- Central Tax the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons paying tax under section 10 of the said Act. [ w.e.f. 01.10.2023 ]
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