Forums
Registration
Indirect Taxation
In Sec 23 Person not liable for registration As per lecture persons making supplies of service through Ecommerce with aggregate turnover upto threshold limit is covered But I can't find it in ICAI module
Answers (4)
Best Answer
Thread Starter
Priyanka UdeshiMa'am but it is given as exception to section 24 right? It is not mentioned anywhere in section 23 Also there's no mention of Notification no 65/2017 in the module So how will it be in sec 23?
Please see the bare act for Sec 23 and 24..... only for better understanding and convenience of student, it is given along with sec 24 in the material.... In ICAI final material its given along with sec 23
Sudha Reddy
Which video are you referring to
Sec 23(2) states The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act. Notification No. 65/2017 Central Tax dated 15.11.2017 gives exemption from compulsory registration to suppliers of services through an ecommerce platform ...Check page 7.17 para 5 under Sec 24.....
Sudha Reddy
Sec 23(2) states The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act. Notification No. 65/2017 Central Tax dated 15.11.2017 gives exemption from compulsory registration to suppliers of services through an ecommerce platform ...Check page 7.17 para 5 under Sec 24.....
Ma'am but it is given as exception to section 24 right? It is not mentioned anywhere in section 23 Also there's no mention of Notification no 65/2017 in the module So how will it be in sec 23?
Courses
Course Guides
Offerings
CIN: U74999TG2017PTC116012 | GSTIN: 36AAECI4332C1Z0 | PAN: AAECI4332C