Exemption from GST Registration for Specific Suppliers

Central Government exempts certain suppliers from GST registration. Only suppliers engaged in reverse charge taxable supplies are exempt.

Recipients of such supplies are liable to pay tax. Exemption effective from June 22, 2017.

Designed to streamline registration process. Promotes ease of compliance for small-scale suppliers.

Aimed at reducing administrative burden. (Dr. Sree Parvathy. S.L.) Under Secretary to the Government of India