CGST Notification No. 5/2017-Central Tax dated 19.06.17

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 5/2017 Central Tax

New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment hereby specifies the persons who are only engaged in makingsupplies 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 orboth under sub-section (3) of section 9 of the said Act as the category of personsexempted from obtaining registration under the aforesaid Act.
2. This notification shall come into force on the 22nd day of June, 2017.

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India

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• Download the official notification 5/2017 Central Tax dated 19.06.2017