State Government, on the recommendation of council hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such. - SRO-298 - Jammu and Kashmir SGST
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Reverse charge registration exemption: suppliers whose tax is payable by recipients are relieved from registration under GST rules. The State Government specifies persons who only make supplies of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism, and exempts that category from obtaining registration under the Jammu and Kashmir Goods and Services Tax Act, 2017, with the exemption effective from the notified commencement 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 registration exemption: suppliers whose tax is payable by recipients are relieved from registration under GST rules.
The State Government specifies persons who only make supplies of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism, and exempts that category from obtaining registration under the Jammu and Kashmir Goods and Services Tax Act, 2017, with the exemption effective from the notified commencement date.
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