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Articles By anand bansal
Person Not Liable For Registration Under Gst
By: anand bansal
Section 23 lists the persons who are not liable to registration. Thus, the persons so listed will not be the ‘taxable persons'.
Person engaged exclusively in the business of supplying goods and
/or services not liable to tax/wholly exempt from tax:
As per section 23, 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 CGST Act/ IGST Act shall not be liable to registration.(read
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Category : Insurance
Composition Levy As Per Section 10 Of Cgst Act
Submitted as: priya singh
Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding(read
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View : 118 Times
Category : Education
