Issued under section 23(2) of the CGST Act, 2017. 

It specifies the persons who are only engaged I making supplies of taxable goods or services on which tax is payable on reverse charge basis by the recipient of such goods or services under section 9(3)  as category of person exempted from obtaining registration under CGST Act, 2017. 

As amended vide notification No.

24/2024-Central Tax, dated 09.10.2024 (w.e.f. 10.10.2024).

It notifies the modes of verifications for the purpose of Rule 26 of the CGST Rules, 2017.

11/2017-Central Tax, dated 28.06.2017.

Issued under section 23(2) of the CGST Act, 2017

It specifies the casual taxable person making taxable supplies of handicraft goods subject to specified turnover and conditions, as  category of person exempted from obtaining registration under CGST Act, 2017 

38/2017-Central Tax, dated 13.10.2017. 

 

56/2018-Central Tax, dated 23.10.2018. 

Issued under section 23(2) of the CGST Act, 2017.

It specifies the persons making supplies of services, other than supplies covered by section 9(5) where ECO is required to collect tax, and having aggregate turnover on all India basis is less than Rs. 25 lakhs ( Rs. 10 lakhs in case of special category states other than J & K)  as category of person exempted from obtaining registration under CGST Act, 2017. 

06/2019-Central Tax, dated 29.01.2019 (effective from 01.02.2019).

It specifies the casual taxable person making taxable supplies of specified handicraft goods subject to specified turnover and conditions, as a category of person exempted from obtaining registration under CGST Act, 2017.

It provides exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs. 40 lakhs. 

It extended the benefit under notification to the taxpayer engaged in supply of fly ash brick or fly ash aggregate (6815), bricks of fossil meals or similar siliceous earths (6901 00 10), building bricks (6904 1000), earthen or roofing tiles (6905 1000).
 

03/2022-Central Tax, dated 31.03.2022 ( w.e.f. 01.04.2022);
15/2022-Central Tax, dated 13.07.2022 (w.e.f. 18.07.2022). 

It specifies the persons making supplies though ECO and having aggregate turnover in the preceding FY and in the current FY not exceeding the amount prescribed for obtaining registration as the category of persons exempted from obtaining mandatory registration under section 22(1) subject to certain conditions. 

w.e.f. 01.10.2023