Section 23 of Sikkim GST Act 2017 : Persons not liable for registration
Section 23 of Sikkim GST Act 2017 [ Section 23 of Sikkim GST Act 2017 explains Persons not liable for registration and is covered in CHAPTER VI REGISTRATION ] [ Enforced with effect from 22-6-2017. ] Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying… Read More »