Reverse charge supplies exemption: suppliers whose outward supplies attract recipient tax liability are exempt from registration. Persons whose sole activity is supplying taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Odisha GST Act, the notification formally identifying this category of suppliers as not required to register because their outward supplies attract recipient liability.
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 supplies exemption: suppliers whose outward supplies attract recipient tax liability are exempt from registration.
Persons whose sole activity is supplying taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Odisha GST Act, the notification formally identifying this category of suppliers as not required to register because their outward supplies attract recipient liability.
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