Persons not liable for registration Section 23 of CGST Act, 2017

 

 

Sec 23 of CGST Act, 2017 Persons not liable for registration

 

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The below post explains about Persons not liable for registration under section 23 of CGST Act,2017.

 

Section 23 of CGST Act, 2017 explains Persons not liable for registration as below: (The amendments if any will also be updated here soon).

 

The extract of Section 23 of CGST Act,2017 quoted below:

 

 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

Persons not liable for registration Section 23 of CGST Act, 2017under the Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply of produce out of cultivation of land.

(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.

 

Exemption from registration under section 23(2) of the CGST Act 2017 of – 

1. Individual advocates (including senior advocates)

 2. Individual sponsorship service providers (including players) 

 

The above information clarifies about Persons not liable for registration under section 23 of CGST Act,2017.  

 

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