Sikkim GST Act exempts providers under reverse charge mechanism from registration if liability u/s 9(3) is met.
The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has specified that individuals or entities engaged solely in providing taxable goods or services, where the tax is payable by the recipient on a reverse charge basis, are exempt from obtaining registration under the Act. This exemption applies to those whose total tax liability falls under the reverse charge mechanism as outlined in section 9(3) of the Act. The notification, issued by the Finance, Revenue and Expenditure Department, Commercial Taxes Division, took effect on June 22, 2017.
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