Who are the persons not liable for registration under GST?

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As Per Section 23 of the Central Goods & Service Tax Act, 2017 following persons are not liable for registration under Goods & Service Tax. The detailed lists of the following persons are:

  1. Person exclusively involved in supply of Goods or Services or both which are Non-Taxable or exempted from tax are not liable for registration under Goods & Service Tax.
  2. An Agriculturist exclusively involved in the cultivation of Land.
  3. Person involved in any kind of taxable supply of services which is Interstate and is having an aggregate total turnover less than 20 Lakhs (Rs. 10 lakhs in case of North Eastern & Hilly states).
  4. Persons paying tax under the mechanism of Reverse Charge or RCM for supplying taxable goods or services or both.
  5. Aggregate turnover during the previous financial year is more than 40 Lakhs except:
    • Person exclusively involved in supply of goods:
      • Edible Ice or Ice cream, whether containing cocoa or not
      • Tobacco substitutes and manufactured tobacco
      • Pan masala
  1. Supply of goods through E-Commerce operator by any person & the aggregate total turnover during the relevant previous year is not more than 20 Lakhs (Rs. 10 Lakhs in case of Hilly & North Eastern States)
  2. Taxable person who is Non-Resident
  3. ISD or an Input Service Distributor
  4. Government notifies any person

In case of any query related to GST Registration, Contact your Trustworthy Advisor ‘Manthan Experts’.

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Knowledge Source:

What is the Procedure for Registration under GST?

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