The Central Government recently notified the persons who are not liable to obtain registration under the proposed Goods and Services Tax (GST) law.
The Notification issued today seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis.
It is stated that “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.”
Read the full text of the Notification below.
