Reverse charge supplies exempt persons making only such supplies from mandatory GST registration under state law. Persons exclusively making supplies of taxable goods or services for which the tax is payable by the recipient on reverse charge are specified as exempt from the obligation to obtain registration under the State Goods and Services Tax Act; the specification is limited to those whose outward supplies attract recipient liability under the reverse charge mechanism.
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 persons making only such supplies from mandatory GST registration under state law.
Persons exclusively making supplies of taxable goods or services for which the tax is payable by the recipient on reverse charge are specified as exempt from the obligation to obtain registration under the State Goods and Services Tax Act; the specification is limited to those whose outward supplies attract recipient liability under the reverse charge mechanism.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
