23. Persons not liable for registration: Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24,–Section 23 of the CGST Act 2017, is all about Persons Not liable for registration under GST.
The list includes are as follows.
1 Persons engaged exclusively in supplying goods and /or services not liable to tax or wholly exempt from tax under CGST Act or the IGST Act.
2 Agriculturists, limited to supply of produce put of cultivation of land.
3 Persons making supplies, which are taxable only under Reverse Charge Mechanism
4 Person being a Job worker, making interstate supplies up ₹20 Lakhs**.
5 Persons making interstate supplies of taxable services up to ₹20 Lakhs**
6 Persons making interstate supplies of taxable goods up to ₹40 Lakhs**
7 Persons making interstate taxable supplies of notified handicraft goods up to ₹20 Lakhs**
8 Persons making supplies of services through ECO with aggregate Turnover of ₹20 Lakhs**
Note: ** ₹10 Lakhs in case of special category States of Mizoram, Tripura, Manipur and Nagaland
Amendment of Section 23 of the CGST Act, 2017
Clause 131 of the Finance Bill 2023 proposes to retrospectively substitute Section 23 of the CGST Act 2017 relating to persons not liable for registration, so as to provide overriding effect to the said section over Sections 22(1) and 24 of the said Act, with effect from July 1, 2017.
131. For section 23 of the Central Goods and Services Tax Act, the above mentioned sections shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017.