PERSONS LIABLE TO PAY GST

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....rom one State to another State) of goods and/or services. 6.2. The threshold limit of aggregate turnover for exemption from registration and payment of GST for suppliers of goods is Rs. 40 Lakh (Rs. 20 Lakh in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand). The threshold limit of aggregate turnover for exemption from....

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....rescribed under Section 9(3) of the CGST Act, 2017. This system of payment of tax by the recipient is known as 'reverse charge mechanism'. 6.5. In respect of certain supplies of services through the Electronic Commerce (e-commerce) Operator, GST is neither payable by the supplier nor the recipient of such supplies, but by the e-commerce operator, as provided in Section 9(5) of the CGST Act, 2017.....