Persons not liable for registration:
1. Sec 23(1)(a): Any person engaged exclusively in the business of supplying of goods or services or both they are not liable to tax or wholly exempt from tax under CGST or IGST. Individuals who supply only exempt goods or services, or a combination of both, are not required to register for GST.
2. Sec 23(1)(b): An agriculturist, to the extent of supply of produce out of cultivation of land. Businesses engaged in the cultivation of crops or rearing of animals, and whose turnover is below the threshold limit, are not required to register for GST.
3. Sec. 23(2): The Government may, on the recommendation of the GST Council.
4.Businesses with turnover below the threshold limit: Businesses with an annual turnover of less than Rs. 20 lakh (or Rs. 10 lakh in some states) are not required to register for GST.
5.Individuals supplying goods or services that are not liable to tax: Individuals who supply goods or services that are not liable to tax, such as alcohol for human consumption, are not required to register for GST.
6.Individuals making only inter-state supplies: Individuals making supplies only to other states, and whose turnover is below the threshold limit, are not required to register for GST.
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