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of <h1>Karnataka exempts certain suppliers from GST registration if tax is paid by the recipient u/s 9(3).</h1> The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, exempts certain persons from obtaining registration. This exemption applies to those engaged solely in supplying taxable goods or services where the total tax is payable by the recipient on a reverse charge basis, as per section 9(3) of the Act. This notification, issued by the Finance Secretariat, is effective from June 29, 2017, and is authorized by the Under Secretary to the Government.
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