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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


Priyanka Udeshi

Priyanka Udeshi

CA Inter

6K+

09-Mar-21 03:56

11

Answers (4)

Best Answer

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?

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

sudha reddy

Moderator

10-Mar-21 12:29

Which video are you referring to


sudha reddy

sudha reddy

Moderator

09-Mar-21 10:53

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

sudha reddy

Moderator

09-Mar-21 11:03

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