https://www.taxtmi.com/forum/issue?id=120355 A supplier engaged exclusively in making supplies on which tax is payable by the recipient under the reverse charge mechanism is not required to obtain GST registration. This follows the principle that persons exclusively supplying items not liable to tax or wholly exempt are excluded from registration, and is reinforced by a government notification specifying that reverse charge only suppliers are exempt from registration; consequently a GTA whose sole supplies are subject to reverse charge need not register. en-us Sat, 16 Aug 2025 19:28:32 +0530 Wed, 20 Aug 2025 07:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120355 A supplier engaged exclusively in making supplies on which tax is payable by the recipient under the reverse charge mechanism is not required to obtain GST registration. This follows the principle that persons exclusively supplying items not liable to tax or wholly exempt are excluded from registration, and is reinforced by a government notification specifying that reverse charge only suppliers are exempt from registration; consequently a GTA whose sole supplies are subject to reverse charge need not register. Discussion-Forum GST Sat, 16 Aug 2025 19:28:32 +0530 https://www.taxtmi.com/forum/issue?id=120355