Specifying the category of persons exempt from obtaining registration under the Act. - G.O. Ms. No. 109 - Telangana SGST

GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O. Ms. No. 109. Date: 24.06.2017. NOTIFICATION In exercise of the powers conferred in sub-section (2) of Section 23 of the Telangana Goods and Services Tax Act, 2017, (Act No.23 of 2017) , the Government of Telangana 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 with effect on and from 22nd day of June, 2017. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT