Andhra Pradesh exempts registration for suppliers under reverse charge per GST Act, Section 9(3), effective June 22, 2017.

The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, specifies that individuals solely engaged in supplying taxable goods or services, where the tax is paid by the recipient on a reverse charge basis under Section 9(3) of the Act, are exempt from obtaining registration. This exemption is effective from June 22, 2017, as per the notification issued by the Revenue Department (Commercial Taxes-II).

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