Specifies the persons whos engaged in making supplies of taxable goods or services on reverse charge basis. - ERTS(T) 65/2017/019 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 29th Jun, 2017, No. ERTS(T) 65/2017/19. - In exercise of the powers conferred by sub-section (2) of section 23 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the State Government 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 be deemed to have come into force on the 22nd day of June. 2017. Sd/- P. W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T)65/2017/19-A Dated Shillong, the 29 th Jun, 2017