https://www.taxtmi.com/forum/issue?id=120142 Section 23(1) excludes from GST registration persons engaged only in exempt supplies, and the Section 23(2) notification excludes persons making only supplies on which tax is payable under reverse charge. If a supplier's activities fall into these categories separately-some supplies exempt, others liable under reverse charge-each exclusion applies to the respective category and the supplier is not required to register solely because both categories coexist. en-us Sat, 14 Jun 2025 07:14:42 +0530 Sun, 15 Jun 2025 10:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120142 Section 23(1) excludes from GST registration persons engaged only in exempt supplies, and the Section 23(2) notification excludes persons making only supplies on which tax is payable under reverse charge. If a supplier's activities fall into these categories separately-some supplies exempt, others liable under reverse charge-each exclusion applies to the respective category and the supplier is not required to register solely because both categories coexist. Discussion-Forum GST Sat, 14 Jun 2025 07:14:42 +0530 https://www.taxtmi.com/forum/issue?id=120142