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CA Intermediate · Taxation · Registration

Under the CGST Act, 2017, which of the following persons is NOT required to take registration merely because of the nature of supply, irrespective of the threshold limit?

An agriculturist supplying produce out of cultivation of land is not required to register. Casual taxable persons, non-resident taxable persons and persons liable to pay tax under reverse charge must register compulsorily irrespective of turnover, but the agriculturist is specifically excluded from liability to registration.

  1. AA casual taxable person making taxable supplies
  2. BA non-resident taxable person making taxable supplies
  3. CAn agriculturist supplying produce from cultivation of landCorrect
  4. DA person required to pay tax under reverse charge

Explanation

Casual taxable persons, non-resident taxable persons and persons liable under reverse charge are compulsorily registrable irrespective of turnover. An agriculturist supplying produce out of cultivation of land is not considered a person liable to registration. Hence the agriculturist is the correct option.

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