Supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis - S.O.013/P.A.5/2017/S.23/2017. - Punjab SGST
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Reverse charge supplies exempt suppliers from registration while recipients remain liable to pay tax under GST rules. Suppliers who only make taxable supplies on which the entire tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Punjab Goods and Services Tax provisions; the exemption does not affect the recipient's obligation to pay tax under reverse charge and takes effect from the notification's operative date.
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 supplies exempt suppliers from registration while recipients remain liable to pay tax under GST rules.
Suppliers who only make taxable supplies on which the entire tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Punjab Goods and Services Tax provisions; the exemption does not affect the recipient's obligation to pay tax under reverse charge and takes effect from the notification's operative date.
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