Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis. - 5/10/2017-FD(TAX) - Manipur SGST
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Reverse charge liability: suppliers making only reverse-charge taxable supplies are exempt from GST registration under the Act. Specifies exemption from mandatory GST registration for persons engaged solely in making taxable supplies of goods or services where the total tax on those supplies is liable to be paid by the recipient under the reverse charge mechanism, categorising such suppliers as not required to obtain registration under the State GST Act.
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 liability: suppliers making only reverse-charge taxable supplies are exempt from GST registration under the Act.
Specifies exemption from mandatory GST registration for persons engaged solely in making taxable supplies of goods or services where the total tax on those supplies is liable to be paid by the recipient under the reverse charge mechanism, categorising such suppliers as not required to obtain registration under the State GST Act.
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