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Person Exempted from registration [Section 23(2) of CGST Act]
Notification No. 05/2017 - Central...
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https://gstgyaan.com/notification-no-05-2017-central-tax-dated-19-06-2017-section-23-2-of-cgst-act
Notification No. 05/2017-Central Tax dated 19-06-2017 wef 22-06-2017
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In exercise of the powers conferred by section 23(2) of CGSTA, 2017, |
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Person who is making only outward supplies and tax on which is liable to be paid on RCM by the recipient u/s 9(3) is exempt from registration CG specifies persons who are only engaged in making supplies of taxable goods or services, tax on which is liable to be paid on RCM by the recipient u/s 9(3) exempted from obtaining registration under the aforesaid Act.
[1][Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).] |
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