Section 23 – Persons not liable for registration
Section 23 of CGST Act, 2017 – Persons Not Liable for Registration Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 23 Section 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. Section 23(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. 2. Objective of Section 23 Section 23 provides statutory exemption from GST registration to certain classes of persons, even if their turnover exceeds the threshold limit under Section 22...