Supplies or taxable goods or services or both, on reverse charge basis. - KA.NI.-2-753/XI-9(15)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION KA.NI.-2-753/XI-9(15)/17- U.P. Act-1-2017-Order-(03)-2017 Lucknow: Dated: June 21, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UP Act no. 1 of 2017) , the Governor on the recommendation of the council is pleased to specify the persons who are only engaged in making supplies or 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 22 nd day of June, 2017. By Order, (Rajendra Kumar Tiwari) Apar Mukhya Sachiv