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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2024]

CHAPTER VI  -  REGISTRATION

Section 23 - Persons not liable for registration.

23. (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

References:

For notifying under section 23(2) casual taxable persons making inter-state taxable supplies of handicraft goods for giving the benefit of registration limit see Notification No. 56/2018 Central Tax dated 23 Oct, 2018
For persons exempted from obtaining registration under section 23(2) see Notification No. 10/2019 Central Tax dated 7 Mar, 2019
For notification of job workers engaged in making inter -state supply of service to a registered persons as the category of persons exempted from obtaining registration see Notification No. 7/2017 Integrated Tax dated 14 Sep, 2017
For persons making inter-state supplier of taxable services and having an aggregate turnover to be computed on all India basis not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under said Act see Notification No. 10/2017 Integrated Tax dated 13 Oct, 2017
For exemption to intra-state supplier of Handicraft Goods see Notification No. 21/2018 Union Territory Tax (Rate) dated 26 Jul, 2018
See
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)