(1) 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.
(2) The Government may, on the recommendations of the Council, by notification,3 specify the category of persons who may be exempted from obtaining registration under this Act.
Enforced with effect from 22-Jun-2017. ↩
Refer CGST Notification 5/2017 dated 19-Jun-2017, CGST Notification 38/2017 dated 13-Oct-2017, CGST Notification 65/2017 dated 15-Nov-2017, CGST Notification 56/2018 dated 23-Oct-2018, CGST Notification 6/2019 dated 29-Jan-2019, CGST Notification 10/2019 dated 07-Mar-2019. ↩