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Registration Exemption to Service Providers Recognised For RCM

                             Exemption to Service Providers Recognised For RCM         

  [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
                                                      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]

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