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of <h1>Chhattisgarh exempts certain suppliers from GST registration under reverse charge mechanism, effective June 22, 2017, per Section 9(3).</h1> The Government of Chhattisgarh, through its Commercial Tax Department, issued a notification exempting certain persons from registration under the Chhattisgarh Goods and Services Tax Act, 2017. This applies to individuals or entities solely engaged in making supplies of taxable goods or services where the tax is payable by the recipient under the reverse charge mechanism, as specified in Section 9(3) of the Act. This exemption is effective from June 22, 2017. The notification was authorized by the Special Secretary on behalf of the Governor of Chhattisgarh.
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