Exemption from Registration to the persons on reverse charge basis of the GST Act - 27/ST-2 - Haryana SGST

Reverse charge supplies exemption: exempts suppliers making only supplies where tax is payable by recipient from registration.

Persons who exclusively make supplies of taxable goods or services where tax is payable by the recipient under the reverse charge basis are specified as a category exempted from obtaining registration; the specification applies only to those whose outward supplies are entirely subject to recipient liability and takes effect from the notification date.