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Section 23: Persons not liable for registration

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

(1) The following persons shall not be liable to registration, namely:-

(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) An agriculturist, to the extent of supply of produce out of cultivation of land.

1[ (2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.]

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section23
Marginal notePersons not liable for registration
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Subs. by sec. 5 of U.P. Act no. 14 of 2023.

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