Supplies of taxable goods or services or both, total tax on which is liable to be paid on reverse charge basis. - FA-3-31/2017-1-V-(61) - Madhya Pradesh SGST

NOTIFICATION No. F-A-3-31/2017-1/V (61) Bhopal, dated -- 30 June, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017 ), the State Government, on the recommendation of the Madhya Pradesh Goods and Services Tax Council, hereby, specifies the persons who ere engaged only 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 deemed to have come into force on 1st july 2017, By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. secy.