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