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of <h1>Certain Persons Exempt from GST Registration Under Section 23 of CGST Act, Including Agriculturists and Exempt Goods Suppliers.</h1> Under Section 23 of the Central Goods and Services Tax Act, 2017, certain persons are not required to register for GST. These include individuals exclusively supplying goods or services that are not taxable or are wholly exempt under the Act, and agriculturists supplying produce from land cultivation. Additionally, the government, based on the Council's recommendations, may specify categories of persons exempt from registration, subject to conditions and restrictions. This provision was amended by the Finance Act, 2023, to clarify the government's authority in specifying exemptions.
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