{"id":605,"date":"2023-03-16T14:18:01","date_gmt":"2023-03-16T14:18:01","guid":{"rendered":"https:\/\/cacmacsyouth.com\/?p=605"},"modified":"2023-03-16T14:18:01","modified_gmt":"2023-03-16T14:18:01","slug":"amendments-in-section-22-24","status":"publish","type":"post","link":"https:\/\/cacmacsyouth.com\/?p=605","title":{"rendered":"AMENDMENTS IN SECTION-22 &#038; 24"},"content":{"rendered":"\n<p><em><strong>23. Persons not liable for registration:<\/strong>\u00a0Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24,\u2013<\/em>Section 23 of the CGST Act 2017, is all about Persons Not liable for registration under GST. <\/p>\n\n\n\n<p>The list includes are as follows.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>2  Agriculturists, limited to supply of produce put of cultivation of land.<\/p>\n\n\n\n<p>3  Persons making supplies, which are taxable only under Reverse Charge Mechanism<\/p>\n\n\n\n<p>4  Person being a Job worker, making interstate\u00a0supplies up \u20b920 Lakhs**.<\/p>\n\n\n\n<p>5  Persons making interstate supplies of taxable services\u00a0up to \u20b920 Lakhs**<\/p>\n\n\n\n<p>6  Persons making interstate supplies of taxable goods\u00a0up to \u20b940 Lakhs**<\/p>\n\n\n\n<p>7  Persons making interstate taxable supplies of notified handicraft goods up to \u20b920 Lakhs**<\/p>\n\n\n\n<p>8  Persons making supplies of services through ECO\u00a0with aggregate Turnover of \u20b920 Lakhs**<\/p>\n\n\n\n<p>Note: \u00a0** \u20b910 Lakhs in case of special category States of Mizoram, Tripura, Manipur and Nagaland<\/p>\n\n\n\n<p><strong>Amendment of Section 23 of the CGST Act, 2017<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><em>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<\/em>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>23. Persons not liable for registration:\u00a0Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24,\u2013Section 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[15],"class_list":["post-605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-gst"],"_links":{"self":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=605"}],"version-history":[{"count":1,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/605\/revisions"}],"predecessor-version":[{"id":607,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/605\/revisions\/607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/media\/606"}],"wp:attachment":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}