Reverse charge exemption - S.O 99-13/2017-2205 - Bihar SGST

The 29th June 2017 S.O 99, dated 29th June 2017- In exercise of the powers conferred by sub-section (2) of Section 23 of the Bihar Goods and Service Tax Act, 2017 (Bihar Act 12 of 2017) , the Governor of Bihar 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 with effect from the 1st day of July, 2017. [(No. Bikri-kar/GST/Vividh-13/2017-2205 )] By order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary Commercial Taxes Department.