Notification No. 5/2017
Date: June 19, 2017
Subject: Exemption from GST registration for persons making supplies liable to reverse charge.
Description:
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.
Effective Date: 22nd June, 2017
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