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Specifies the persons who are only engaged in making supplies of taxable goods or services or both, on reverse charge basis by the recipient of such goods or services or both. - (GHN-25) GST-2017-S.23(1)-TH - Gujarat SGST
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Reverse charge supplies: suppliers exclusively making taxable supplies on reverse charge are exempted from registration requirement. Suppliers engaged solely in making supplies of taxable goods or services where the total tax is payable by the recipient under the reverse charge mechanism are specified as exempted from obtaining registration under the Gujarat Goods and Services Tax Act; this designation uses powers under section 23(2) and does not affect the recipient's liability or other statutory compliance obligations.
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: suppliers exclusively making taxable supplies on reverse charge are exempted from registration requirement.
Suppliers engaged solely in making supplies of taxable goods or services where the total tax is payable by the recipient under the reverse charge mechanism are specified as exempted from obtaining registration under the Gujarat Goods and Services Tax Act; this designation uses powers under section 23(2) and does not affect the recipient's liability or other statutory compliance obligations.
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