Central Goods and Services Tax Act, 2017
Chapter VI - Registration
Section 23 - Persons not liable for registration
23. Persons not liable for registration
(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, 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.]1
Notes:
1. Substituted (w.e.f. 01.07.2017) vide Section 140 of the Finance Act, 2023 dated 31.03.2023 for
"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
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
- Notification No. 05/2017 - 19-06-2017 - Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
- Notification No. 07/2017 - 14-09-2017 - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
- Notification No. 08/2017 - 14-09-2017 - Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
- Notification No. 32/2017 - 15-09-2017 - Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - Superseded vide Notification No. 56/2018 - Central Tax dated 23-Oct-2018
- Notification No. 09/2017 - 13-10-2017 - Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of "handicrafts goods"
- Notification No. 10/2017 - 13-10-2017 - Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
- Notification No. 38/2017 - 13-10-2017 - Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of "handicrafts goods"
- Notification No. 65/2017 - 15-11-2017 - Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
- Notification No. 03/2018 - 23-01-2018 - First Amendment 2018, to CGST Rules
- Notification No. 56/2018 - 23-10-2018 - Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017
- Notification No. 02/2019 - 29-01-2019 - Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
- Notification No. 03/2019 - 29-01-2019 - Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
- Notification No. 06/2019 - 29-01-2019 - Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
- Notification No. 02/2019 - 07-03-2019 - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
- Notification No. 10/2019 - 07-03-2019 - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
- Notification No. 01/2022 - 31-03-2022 - Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- Notification No. 03/2022 - 31-03-2022 - Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- Notification No. 03/2022 - 13-07-2022 - Seeks to amend notification No. 02/2019- Union Territory Tax
- Notification No. 15/2022 - 13-07-2022 - Seeks to amend notification No. 10/2019- Central Tax
- Notification No. 34/2023 - 31-07-2023 - Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions
- Notification No. 37/2023 - 04-08-2023 - Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons
- Notification No. 24/2024 - 09-10-2024 - Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017
- Notification No. 03/2018 - 22-10-2018 - Seeks to supersede Notification No.8/2017-Integrated Tax, dated 14.09.2017
