The Central Goods and Services Tax Act, 2017
Chapter-VI Registration
Section 23: 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.
1[(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification,n1 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.]
References
Enforcement:
Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 605(E) dated 19.06.2017].
Amendments:
1. Substituted by Finance Act, 2023 w.e.f. 01.07.2017 and shall be deemed to have been substituted w.e.f. 01.07.2017, [the Finance Act, 2023 enforced w.e.f. 01.10.2023 vide Notification No. 28/2023–Central Tax dated 31.07.2023], for the sub-section:
“(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.”.
Notifications:
N1. Central Government vide Notification No. 05/2017 – Central Tax dated 19.06.2017 and Notification No. 03/2018 – Integrated Tax dated 22.10.2018 specifies the category of persons who may be exempted from obtaining registration. Exempted Casual Taxable Persons (CTP) from obtaining GST Registration vide Notification No. 56/2018 – Central Tax dated 23.10.2018.
For exemption to E-Commerce Platform (ECP) from obtaining compulsory registration (GSTIN), refer Notification No. 65/2017-Central Tax dated 15.11.2017.
For forty lakh rupees limit and exception, refer Notification No. 10/2019 – Central Tax dated 07.03.2019.
Exemption from registration for persons making supplies of goods through an electronic commerce operator, refer Notification No. 34/2023 – Central Tax dated 31.07.2023.
Persons making inter-State supplies of taxable services and having specified aggregate turnover in a financial year as the category of persons exempted from obtaining registration – Notification No. 10/2017 – Integrated Tax dated 13.10.2017.
Circulars:
C1. Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. [Circular No. 57/31/2018-GST dated 04.09.2018]