Suppliers Subject To GST On Reverse Charge Basis Exempted From Registration [Read Notification]
The Central Board of Excise and Customs, in the exercise of the powers conferred by sub-section Section 23(2) of the Central Goods and Services Tax Act 2017, has notified that persons, who are only engaged in making supplies of taxable goods or services or both, the total tax of which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under...
The Central Board of Excise and Customs, in the exercise of the powers conferred by sub-section Section 23(2) of the Central Goods and Services Tax Act 2017, has notified that persons, who are only engaged in making supplies of taxable goods or services or both, the total tax of which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under Section 9(3) of the Act, are exempted from obtaining registration under the Act.
This notification shall be effective from Thursday.
Read the Notification here.