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Compulsary registration u/s 24

Others 189 views 4 replies
There is a trust which is involved in running schools. Recently it has taken services from a law firm which has raised bill under reverse charge. Does the trust needs to be compulsary registered or not?? If not then what should it do
Replies (4)
Get g
Not required to registration if the trust is exclusively for charitable purposes and Registered u/s 12AA
Then how the amount of GST mentioned in Bill to be dealt with??

Please read the extract of section 23 of the CGST Act 

23. Persons not liable for registration.—

(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 not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply of produce out of cultivation of land.

(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.


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