Section23 of CGST Act – Persons notliable forregistration

Section 23 of CGST Act,2017 from bare act : –
(1) The following persons shall not be liable to registration, namely:

(a) any person engaged exclusively in the business of supplying goods orservices or both that are not liable to tax or wholly exempt from tax under this Act orunder 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 thisAct.

CHAPTER VI

REGISTRATION

Chapter VI of the CGST Act,2017 covers nine sections relating toREGISTRATION under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 22 – Persons liableforregistration
Section 23 –Persons notliable forregistration
Section 24 –Compulsoryregistration incertain cases
Section 25 –Procedure forregistration
Section 26– Deemedregistration
Section 27– Specialprovisionsrelating tocasual taxableperson & non-residenttaxableperson
Section 28– Amendmentofregistration
Section 29– Cancellationofregistration
Section 30 – Revocationofcancellationofregistration

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