Exemption from taking registration in case of RCM (Reverse Charge Mechanism) - 496/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 496/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated :: 21 st June, 2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) , the Governor is pleased to allow to specify the persons who are only engaged in making supplies of such 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 from the 22nd day of June, 2017. (Radha Raturi) Principal Secretary