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of <h1>Madhya Pradesh exempts suppliers from GST registration if recipients pay tax on reverse charge basis. Effective July 1, 2017.</h1> The Madhya Pradesh State Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, specifies that individuals engaged solely in supplying taxable goods or services, with the total tax payable on a reverse charge basis by the recipient, are exempt from obtaining registration under the Act. This exemption is based on recommendations from the Madhya Pradesh GST Council and is effective from July 1, 2017.
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