Reverse charge exemption for suppliers whose taxable supplies require recipient liability, relieving them from registration under Bihar GST. The notification exempts from registration persons engaged only in making taxable supplies of goods or services for which tax is payable by the recipient under the reverse charge mechanism, limiting the exemption to that specific category of suppliers under the Bihar GST regime and taking effect from the notification's commencement date.
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 exemption for suppliers whose taxable supplies require recipient liability, relieving them from registration under Bihar GST.
The notification exempts from registration persons engaged only in making taxable supplies of goods or services for which tax is payable by the recipient under the reverse charge mechanism, limiting the exemption to that specific category of suppliers under the Bihar GST regime and taking effect from the notification's commencement date.
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