CGST Section 23: Persons Not Liable for Registration

Provisions under Section 23 of the CGST Act 2017 relating to “Persons Not Liable for Registration”:

Section 23: Persons Not Liable for Registration (CHAPTER VI: REGISTRATION) [*1]

(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.

(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. [*2]

Notes (History of Amendments in Bare Text):

1. CGST Section 23 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 1/2017 on commencement date of 22/06/2017.

2. Sub-section (2) substituted w.r.e.f. 01/07/2017 vide section 140 of the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/10/2023. Please refer Notification dated 12/04/2017 for text thereof before substitution.