Reverse charge mechanism: suppliers with only recipient paid taxable supplies are exempt from registration under state GST rules. Suppliers whose outward supplies consist solely of taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Maharashtra GST Act, 2017; the notification designates this category under the state Act and clarifies that where total tax on such supplies is payable by the recipient, the supplier need not obtain registration.
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 mechanism: suppliers with only recipient paid taxable supplies are exempt from registration under state GST rules.
Suppliers whose outward supplies consist solely of taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Maharashtra GST Act, 2017; the notification designates this category under the state Act and clarifies that where total tax on such supplies is payable by the recipient, the supplier need not obtain registration.
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