Category of persons exempted from obtaining registration - F.No.3(10)/Fin(Rev-I)/2017-18/DS-VI/340 - Delhi SGST

FINANCE (REVENUE-I) 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)