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of <h1>Finance Bill 2023 proposes new Section 23 in CGST Act, exempting certain suppliers from registration requirements.</h1> Clause 131 of the Finance Bill, 2023, proposes replacing section 23 of the Central Goods and Services Tax Act, effective from July 1, 2017. The new section specifies that certain persons are not required to register under the Act, overriding sections 22(1) and 24. Exemptions include individuals exclusively supplying non-taxable or wholly exempt goods or services, and agriculturists supplying produce from land cultivation. Additionally, the government, based on Council recommendations, may notify other categories exempt from registration, subject to specified conditions and restrictions.
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