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Are there any persons, specifically stated by t...

Are there any persons, specifically stated by the CGST act, who are not required to be registered under GST?

Are there any persons, specifically stated by the CGST act, who are not required to be registered under GST?

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Chiranjibi Jun. 21, 2018

The CGST act has prescribed only two categories of persons who are specifically not required to be registered under GST.

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.

Are there any persons, specifically stated by the CGST act, who are not required to be registered under GST?

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