https://www.taxtmi.com/forum/issue?id=118730 Amendment clarifies that Section 23 operates as a non obstante clause so persons required for compulsory registration do not need to register if exempt under Section 23, including those exclusively engaged in exempt supplies and agriculturists to the extent of produce from cultivation, with retrospective effect and enacted via the Finance Act. en-us Fri, 01 Sep 2023 17:38:26 +0530 Thu, 23 Jan 2025 14:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118730 Amendment clarifies that Section 23 operates as a non obstante clause so persons required for compulsory registration do not need to register if exempt under Section 23, including those exclusively engaged in exempt supplies and agriculturists to the extent of produce from cultivation, with retrospective effect and enacted via the Finance Act. Discussion-Forum GST Fri, 01 Sep 2023 17:38:26 +0530 https://www.taxtmi.com/forum/issue?id=118730