https://www.taxtmi.com/notifications?id=146808 Delhi GST reverse-charge liability provisions are amended by limiting the recipient class at serial number 4: "Any person" excludes a body corporate. At serial number 5AB, "Any registered person" excludes a person who has opted to pay tax under the composition levy. The exclusions refine the classes of recipients covered by the respective reverse-charge entries. en-us Wed, 20 Aug 2025 00:00:00 +0530 Thu, 03 Sep 2026 10:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146808 Delhi GST reverse-charge liability provisions are amended by limiting the recipient class at serial number 4: "Any person" excludes a body corporate. At serial number 5AB, "Any registered person" excludes a person who has opted to pay tax under the composition levy. The exclusions refine the classes of recipients covered by the respective reverse-charge entries. Notifications GST - States Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146808