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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER VI  -  REGISTRATION

TaxGPT

Summarize Section 23 by TaxGPT in
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Section 23 - Persons not liable for registration.

23. (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


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References:

For notifying under section 23(2) casual taxable persons making inter-state taxable supplies of handicraft goods for giving the benefit of registration limit see Notification No. 56/2018 Central Tax dated 23 Oct, 2018
For persons exempted from obtaining registration under section 23(2) see Notification No. 10/2019 Central Tax dated 7 Mar, 2019
For notification of job workers engaged in making inter -state supply of service to a registered persons as the category of persons exempted from obtaining registration see Notification No. 7/2017 Integrated Tax dated 14 Sep, 2017
For persons making inter-state supplier of taxable services and having an aggregate turnover to be computed on all India basis not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under said Act see Notification No. 10/2017 Integrated Tax dated 13 Oct, 2017
For exemption to intra-state supplier of Handicraft Goods see Notification No. 21/2018 Union Territory Tax (Rate) dated 26 Jul, 2018
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).