Exemption from registration
Notification No. 5/2017 – Central Tax dated 19th June, 2017
The persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
Notification No. 32/2017 – Central Tax dated 15th September, 2017
The casual taxable persons, having aggregate turnover not exceeding an amount of Rs. 20 Lakhs ( Rs. 10 Lakhs in case of Special Category States) in a financial year and making inter-State taxable supplies of handicraft goods availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th September, 2017, are exempted from obtaining registration under the aforesaid Act.
Notification No. 10/2017 – Integrated Tax dated 13.10.2017
The persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of Rs. 20 Lakhs ( Rs. 10 Lakhs in case of Special Category States) in a financial year are exempted from obtaining registration under the said Act.
Notification No. 65/2017 – Central Tax dated 15.11.2017
The persons making supplies of services, other than supplies specified under subsection (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of Rs. 20 Lakhs ( Rs. 10 Lakhs in case of Special Category States) in a financial year, as the category of persons exempted from obtaining registration
- Notification No. 7/2017 – Integrated Tax dated 14.09.2017
Job workers engaged in making inter-State supply of services to a registered person are exempted from obtaining registration under the said Act, except:-
a)who is liable to be registered under sub-section (1) of section 22 or who opts to take registration voluntarily under sub-section (3) of section 25 of the said Act; or
b)who is involved in making supply of services in relation to the goods mentioned against serial number 151 in the Annexure to rule 138 of the Central Goods and Services Tax Rules, 2017