Gst registration

This query is : Resolved 

18 February 2019 Whether a person making wholly exempt supplies liable for GST registration?

Thanks

18 February 2019 No

As Per Section 23 of CGST Act, 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 is Not Liable For Registration Subject to He doesnot Make Interstate Supplies And is Not Liable For Paying GST Under Reverse Charge Mechanism



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