I am discussing provisions of sec23 and also up to date relevant circular and notification.
- Persons engaged exclusively in supplyinggoods/services/both not liable to tax. Eg:X is a trader and he is trading100% in alcohol for human consumption.His turnover is 2 crores.Therefore X isnot liable to obtain registration as per sec23(1)(a)
- Persons engaged exclusively in supplyinggoods/services/both which are wholly exempt from tax.
- Agriculturist to the extent of supply of produce out of cultivation of land.
According to my interpratation while computing aggregateturnover ‘intrastate supply of goods agricultural produce grown out ofcultivation of land by family members shall not be included because they usedthe wording ‘to the extent of’
Eg.MR.A has an intra state supply of agricultural produce(own effort) Rs.15 Lakhs,Intrastate supply of exempt goods Rs.10Lakhs,& taxable supplies is Rs.5 Lakhs.He is not supposed to take gst registration because turnover does not exceed 20lakhs i.e 10 plus 5 =15 lakhs.while computing aggregate turnover ‘intrastate supply of goods agricultural produce grown out of cultivation of land by family members shall not be included
- Specified category of persons notified by the government
Relevant circulars, notifications, clarifications, issued by Government are as follows.
1.Notification No. 5/2017 –- Central Tax dated 19.06.2017 regarding exemption from registration to persons engaged only in making taxable supplies where total tax is liable to be paid on reverse charge basis
2.Notification No. 32/2017 38/2017 –– Central Tax dated 15.09.2017 (amended by Notification No. Central Tax dated 13.10.2017) regarding exemption from registration to a casual taxable person making taxable supplies of handicraft goods.
3.Notification No. 65/2017 Central Tax dated 15.11.2017 regarding exemption from compulsory registration to suppliers of services through an ecommerce platform
4.Notification No.7/2017@IT dated 14.11.2017 regarding exemption for job worker engaged in making interstate supply of job work services except jewelers business
5.Notification No.8/2017@IT dated 14.09.2017 regarding exemption from registration to a person making interState taxable supplies of handicraft goods.
regarding exemption from registrationto a person making interState taxable supplies of handicraft goods.
6.Notification No.10/2017 Integrated Tax dated 13.10.2017 regarding exemption from to persons making interstate supplies of taxable services not exceeding 20 lakhs is exempt from obtaining registration
7.Notification No.56/2018-Central Tax, dt. 23-10-2018 Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 link given below
Thanks and Regards