Relevant circulars, notifications, clarifications, flyers issued by Government: –
1. Notification No. 5/2017 – Central Tax dated 19.06.2017 regarding exemption from registration to persons engaged only in making taxable supplies where total tax is liable to be paid on reverse charge basis.
2. Notification No. 32/2017 – Central Tax dated 15.09.2017 (amended by Notification No. 38/2017 – Central Tax dated 13.10.2017) regarding exemption from registration to a casual taxable person making taxable supplies of handicraft goods.
3. Notification No. 65/2017 – Central Tax dated 15.11.2017 regarding exemption from compulsory registration to suppliers of services through an e-commerce platform.
4. Notification No. 7/2017 – Integrated Tax dated 14.09.2017 regarding exemption from registration to job-workers making inter-State supply of services to a registered person.
5. Notification No. 8/2017 – Integrated Tax dated 14.09.2017 regarding exemption from registration to a person making inter-State taxable supplies of handicraft goods.
6. Notification No. 10/2017 – Integrated Tax dated 13.10.2017 regarding exemption from registration to persons making inter-State supplies of taxable services where turnover is not exceeding ` 20 Lacs
7. Advance Ruling under the West Bengal GST Act, 2017 regarding non-requirement of registration where a person is engaged exclusively in supply of exempt goods / services except where he is otherwise liable to pay tax under reverse charge basis u/s 9(3) or 5(3) of GST Act / IGST Act, 2017.
8. Chapter One of the compilation of the GST Flyers titled ‘Registration under GST Law’, as issued by the CBIC (erstwhile CBEC).