U/s 23(2) of the Nagaland Goods and Services Tax Act, 2017 Specifying the category of persons exempt from obtaining registration - FIN/REV-3/GST/1/08 (Pt-1)/352 - Nagaland SGST
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Reverse charge registration exemption: suppliers whose taxable supplies attract recipient-paid tax are exempt from registration. Persons whose sole supplies are taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under section 23(2) of the Nagaland GST Act; the State Finance Department notification identifies this category and sets a commencement date for the exemption.
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 registration exemption: suppliers whose taxable supplies attract recipient-paid tax are exempt from registration.
Persons whose sole supplies are taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under section 23(2) of the Nagaland GST Act; the State Finance Department notification identifies this category and sets a commencement date for the exemption.
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