Person not Liable to take Registration under GST

Hello Readers today we will discuss regarding the Persons not liable for GST registration.

As Per Section 23 of CGST Act, 2017 Following are the person not liable for GST Registration:

1.????? Person exclusively engaged in supply of goods or services or both which are wholly exempt under GST.

2.????? Agriculturist limited to supply of produce out of cultivation of land.

3.????? Person made only supplies on which Reverse Charge Mechanism applicable.

4.????? Person making intra state taxable supplies of services upto Rs.20 Lakhs**.

5.????? Person making intra state taxable supplies of notified handicrafts goods upto Rs.20 Lakhs**.

6.????? Casual Taxable Person making intra state taxable supplies of notified goods upto Rs.20 Lakhs**.

7.????? Person exclusively engaged in intra state taxable supplies of goods upto Rs.40 Lakhs**.

8.????? Person making supplies of services through ECO other than 9(5) of the CGST Act, 2017 with aggregate turnover Upto Rs.20 Lakhs**.

9.????? Person making taxable supplies of Goods through an ECO who is liable to Collect TCS if:

a.????? Making only Intra State Supplies of Goods

b.????? Not make supply of goods through ECO more than one state.

c.????? Person shall be required to have PAN Number.

d.????? Person shall declare their PAN, address of their Place of Business and the state in which person seek to make such supply.

e.????? Such person shall not have more than one enrollment number.

f.?????? No supply of goods made from ECO unless such person has been granted an Enrollment number on the Common Portal.

** Rs. 10 Lakhs in case of Special Category State of Mizoram, Manipur, Nagaland and Tripura.

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