Person not liable for registration( section 23)

This discussion clarifies GST registration requirements under Section 23 for individuals making only supplies subject to the Reverse Charge Mechanism (RCM). While aggregate turnover typically excludes RCM inward supplies, if your outward supplies (even if taxed under RCM) exceed the registration threshold (e.g., £10 lakh or £20 lakh), registration becomes compulsory. Section 23 generally exempts those making only exempted supplies from registration, regardless of turnover.