Notification No. S.O.13/P.A.5/2017/S.23/ 2017
Notification No. S.O.13/P.A.5/2017/S.23/ 2017, dated the 30th June, 2017, specifying the category of persons exempted from obtaining registration under Punjab Goods and Services Tax Act, 2017
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION
the 30th June, 2017
No. S.O.13/P.A.5/2017/S.23/2017.-In exercise of the powers conferred by sub-section (2) of section 23 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other power enabling him in this behalf, the Governor of Punjab is pleased to specify the persons who are engaged only 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 be deemed to have come into force on the 23rd day of June,2017.
A. VENU PRASAD,
Financial Commissioner and
Secretary to Government of Punjab,
Department of Excise and Taxation
Download Complete Notification
Notification No. S.O.13/P.A.5/2017/S.23/ 2017 dated the 30th June, 2017
Refer Page No 10 of PDF
Read Complete Punjab GST Act 2017
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |