Reverse charge: suppliers whose taxable supplies attract recipient liability are exempt from GST registration under prescribed conditions. Persons exclusively making supplies of taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Goa Goods and Services Tax Act, 2017. The exemption applies only where the supplier's total outward supplies are subject to reverse charge and is issued under the authority of section 23(2) of the Act with effect from the notification's stated commencement date.