Notifying the persons not liable for registration under sub-section (2) of sec.23 of the Act - G.O.(Ms.) No. 055-III - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O.(Ms.) No. 55 Dated: 28.06.2017 Aani-14 Thiruvalluvar Aandu, 2048 NOTIFICATION III In exercise of the powers conferred by sub-section (2) of section 23 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) , the Governor of Tamil Nadu, on the recommendations of the Council, 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 28th day of June, 2017. (BY ORDER OF THE GOVERNOR) Dr. C. CHANDRAMOULI ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)