Reverse charge exemption: Suppliers whose supplies are wholly subject to recipient-paid tax need not register under KGST law. Persons whose sole activity is supplying 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 Karnataka Goods and Services Tax Act, 2017 by executive notification, effective on its date of promulgation.
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 exemption: Suppliers whose supplies are wholly subject to recipient-paid tax need not register under KGST law.
Persons whose sole activity is supplying 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 Karnataka Goods and Services Tax Act, 2017 by executive notification, effective on its date of promulgation.
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