Exemption from GST Registration – Taxable Supplies under Reverse Charge

Posted By on June 24, 2017

The central government has exempted persons who are engaged in supplies of taxable goods and services, the total tax on which is liable to be paid on Reverse Charge basis [under section 9 (3) of the CGST Act] by the recipient of such Goods or Services or both, from the requirement of taking registration under GST.

The copy of the notification is attached for ready reference below:-

notfctn-5-central-tax

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