Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis. - FTX.90/2016/066 - Assam SGST
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Reverse charge mechanism exempts suppliers solely covered by recipient-paid tax from mandatory GST registration requirements. Specifies that persons exclusively engaged in supplying taxable goods or services whose total tax liability is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Assam Goods and Services Tax Act, 2017; the exemption applies only where the supplier's supplies are wholly subject to reverse charge.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism exempts suppliers solely covered by recipient-paid tax from mandatory GST registration requirements.
Specifies that persons exclusively engaged in supplying taxable goods or services whose total tax liability is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Assam Goods and Services Tax Act, 2017; the exemption applies only where the supplier's supplies are wholly subject to reverse charge.
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