The CGST act has prescribed only two categories of persons who are specifically not required to be registered under GST.
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.
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My Dear ,
I thank you for marking the answer as satisfactory.
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It will be very nice and helpful to our other members (and the answerer too) if you mark your satisfaction level on the grade scale below.
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Yours sincerely,
Anu, Thakurani's bestie