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<h1>Entities Exempt from GST Registration Under Section 23 of CGST Act: Small Businesses, Agriculturists, and Specific Service Suppliers</h1> Under Section 23 of the CGST Act, 2017, certain entities are exempt from GST registration. These include small businesses with turnover below specified limits, those supplying tax-exempt goods or services, and agriculturists. Suppliers involved in reverse charge taxable supplies, handicraft goods suppliers with turnover below threshold limits, and small service suppliers, including job workers, are also exempt. Additionally, service suppliers making inter-state supplies with turnover below specified limits and those supplying through e-commerce with turnover under Rs. 20 Lakhs (Rs. 10 Lakhs in certain states) are not required to register, subject to conditions in relevant notifications.