EXEMPTION FROM
REGISTRATION TO PERSONS ONLY ENGAGED IN MAKING TAXABLE SUPPLIES, TOTAL TAX ON
WHICH IS LIABLE TO BE PAID ON REVERSE CHARGE BASIS BY THE RECIPIENT COMES INTO
FORCE WITH EFFECT FROM 22.6.2017 AS PER THE NOTIFICATION BELOW:
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.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.) Under Secretary to the
Government of India