Exemption of reverse charge supplier

Exemption of reverse charge supplier from taking registration in GST.

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 5/2017 –

Central Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

The Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. 2. This notification shall come into force on the 22nd day of June, 2017.

(CBEC notification no.Notification No. 5/2017 – Central Tax )