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    <title>UTGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 7(4) of the UTGST Act, 2017 exempted till 31.03.2018</title>
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    <description>The notification omits the proviso to Paragraph 1 of Notification No.8/2017 and extends the exemption in that notification to all registered persons, thereby affecting payment obligations under the reverse charge mechanism and altering the temporal applicability of the exemption as subsequently modified by later notifications.</description>
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