Registration exemption for suppliers whose supplies are entirely subject to reverse charge, shifting tax liability to the recipient. Specifies as exempt from registration those persons who are only engaged in making supplies of taxable goods or services for which tax is liable to be paid by the recipient under the reverse charge mechanism pursuant to sub-section (3) of Section 9, under the authority of sub-section (2) of Section 23 of the Telangana Goods and Services Tax Act, 2017, effective from 22nd June, 2017.
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.
Registration exemption for suppliers whose supplies are entirely subject to reverse charge, shifting tax liability to the recipient.
Specifies as exempt from registration those persons who are only engaged in making supplies of taxable goods or services for which tax is liable to be paid by the recipient under the reverse charge mechanism pursuant to sub-section (3) of Section 9, under the authority of sub-section (2) of Section 23 of the Telangana Goods and Services Tax Act, 2017, effective from 22nd June, 2017.
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