Assam exempts suppliers from GST registration if tax is paid by recipient under reverse charge. Effective June 22, 2017.

The Government of Assam, through a notification dated June 22, 2017, exempts individuals engaged solely in making taxable supplies where the total tax is payable on a reverse charge basis by the recipient, from obtaining registration under the Assam Goods and Services Tax Act, 2017. This exemption is pursuant to the powers granted by sub-section (2) of section 23 of the Act. The notification, issued by the Finance (Taxation) Department and signed by the Additional Chief Secretary, comes into effect immediately from the date specified.