- Person not liable to pay GST need not register – any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or are wholly exempt from tax under CGST Act. or IGST Act.
- Agriculturist need not register
- Person providing services where service recipient is liable to pay GST under reverse charge need not register under GST
- Person supplying handicrafts having turnover less than 20/10 lakh but making iner-state supplies are exempt from registration.
- Job worker with turnover less than 20/10 lakhs exempt from registration even if they make inter-state supplies to registered person.
- Person making inter-state supply of taxable services not required to register if aggregate turnover less than Rs 20/10 lakhs. This exemption is not available on supply of goods.
- Persons supplying services through e-commerce operator not required to register if aggregate turnover less than Rs. 20/10 lakhs. This relaxation also not applicable to supplier to goods.
