Notification No. 65/2017 - Central Tax dated 15-11-2017 [Section 23(2) of CGST Act]

Notification No. 65/2017-Central Tax dt. 15-11-2017

In exercise of the powers conferred by section 23(2) of CGSTA, 2017,

Persons making supplies of services, other than supplies specified u/s 9(5) through an ECO and whose AT < Rs.20/10 lacs is exempt from registration

CG specifies persons making supplies of services, other than supplies specified u/s 9(5) of the said Act through an ECO who is required to collect tax at source u/s 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding Rs.20 lacs in a FY, exempted from obtaining registration under the said Act:

Provided that the aggregate value should not exceed Rs.10 lacs in case of “special category States” as specified in [1][the first proviso to section 22(1) of the said Act, read with clause (iii) of the Explanation to the said section]

[1] Substituted for words “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir” by Notification No. 06/2019-Central Tax dt. 29-01-2019 wef 01-02-2019.

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Person Exempted from registration [Section 23(2) of CGST Act]

Notification No. 65/2017 - Central Tax dated 15-11-2017 [Section 23(2) of CGST Act]