Person not liable to take Registration

Section 23 list out various persons who are not liable for registration.

1. Nil Rated Goods ही supply करता है।

Eg. Petrol Station पर यदि Petrol/ Diesel ही sales किया जाता है तो उसका Registration नहीं होगा। लेकिन यदि Petrol / Diesel के साथ Oil, Grease etc. Sales करते हैं तो Registration कराना अनिवार्य होगा।

2. Agriculture - छोटे farmers पर GST नहीं लगता। लेकिन Tea वालों को Registration करना होगा।

3. Farm house with family member / 3-4 Labors - Not required to Registration.

Voluntary Registration - स्वैच्छिक पंजीकरण

कोई GST Registraion के दायरे में नहीं आता है, लेकिन यदि वह स्वेच्छा से registration कराना चाहता है, तो अपने व्यवसाय का registration करवा सकता है। उसे फिर GST Registered person की तरह ही returns भरनी होंगी।

- One Registration Per State - Sec. 25(2) and Rule 11

जैसे किसी का बिजनेस राजस्थान और दिल्ली दो जगह में है तो उसे राजस्थान और दिल्ली दोनों जगह में अलग-अलग registration करवाना होगा और दोनों state में सारे रिटर्न फाईल करने होंगे।

- When to apply for Registration -

जिस महीने में turnover cross हुआ, उसके 30 दिनों के अन्दर उसे registration करवाना अनिवार्य होगा।

English Blog

Persons Not Liable to Take GST Registration

(As per Section 23 of the GST Act)

1. Suppliers of Only Nil-Rated Goods

If a person supplies only nil-rated or exempt goods, they are not required to register under GST.
Example:
If a petrol station sells only Petrol/Diesel, then GST registration is not required.
However, if they also sell oil, grease, etc., then registration becomes mandatory.

2. Agricultural Activities

Small farmers are not liable to pay GST, so they are not required to register.
However, those involved in tea plantations or tea business must obtain registration.

3. Farmhouses with Family Labor / Few Workers

If farming is done with family members or with 3–4 laborers, and the activity is purely agricultural, then registration is not required.

✅ Voluntary Registration

Even if a person is not required to register under GST (i.e., their turnover is below the threshold limit), they can still opt for registration voluntarily.

• Once registered, they must file all GST returns like a regular registered taxpayer.

? One Registration per State

(As per Section 25(2) and Rule 11)

If a business is operated in more than one state, then separate GST registrations must be obtained for each state.

Example:
If a person operates a business in both Rajasthan and Delhi, they must register in both states separately, and file returns in both states individually.

? When to Apply for GST Registration?

A person must apply for GST registration within 30 days from the date their turnover exceeds the threshold limit in a given financial year.