.png)
Notification
Notification No 05/2017 Central Tax Provides that No Registration required if all outward supplies are liable to reverse charge {Section 9(3)}
April 22, 2020
Dear Members
Notification No 05/2017 Central Tax dated 19th June 2017 provides that
Central Govt 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 recepient of such goods or services or both under section 9(3) of the said act as the category of persons exempted from obtaining registration under the aforesiad act
Please download notification
Thanks
CA Rahul Gupta
Share
