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Section 23 - Persons not liable for registration

23. Persons not liable for 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][(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.]
 

[1] This Section was made effective by Notification No. 01/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

[2] Sub-section substituted by Section 140 of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-07-2017 by Notification No. 28/2023-Central Tax dt. 31-07-2023. Earlier it read as

(2) The Government may, on the recommendations of the Council, by notifications, specify the category of persons who may be exempted from obtaining registration under this Act.

 

 

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