Notification No F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/340 Dated 22nd June, 2017
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 22nd June, 2017
F. No. 3(10)/Fin(Rev-I)/2017-18/DS-VI/340.—In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi 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 date of its issuance.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi ,
S. K. GUPTA, Dy. Secy. VI (Finance)
Download Notification No F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/340 Dated 22nd June, 2017 in Hindi and English
Related Topic on GST
Topic | Link |
GST Acts | Central GST Act and States GST Acts |
Rules | GST Rules |
Rates | GST Rates |
Notifications | GST Act Notifications |
Press Release | GST Press Release |
Commentary | Topic wise Commentary on GST Act of India |
GST Online Course | Join GST online Course |