Persons making Supplies of Goods and Services subject to GST on Reverse Charge basis are Exempt from CGST Registration: Central Tax Notification No. 5/2017 dt. 19 June 2017
The CBEC has notified that Persons, making supplies of Goods and Services which are subject to GST on Reverse Charge basis, i.e. where total tax is payable only by the recipient of goods and services, are Exempt from Registration under the CGST Act, 2017, applicable w.e.f. 22 June 2017, as under:
G.S.R. 607(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.