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of <h1>Uttarakhand exempts certain suppliers from GST registration u/s 9(3) if tax is paid via Reverse Charge.</h1> The Government of Uttarakhand, under the Uttarakhand Goods and Services Tax Act, 2017, has exempted certain persons from obtaining GST registration. This exemption applies to those engaged solely in the supply of taxable goods or services where the tax is paid by the recipient under the Reverse Charge Mechanism, as per section 9(3) of the Act. This decision, made in public interest, is effective from June 22, 2017.
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