Dated the 21st June, 2017
Gujarat Goods and Services Tax Act, 2017.
No.(GHN-25)GST-2017-5.23(1)-TH- In exercise of the powers conferred by sub-section (2) of section 23 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat 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 on the 22rd day of June, 2017.
By order and in the name of the Governor of Gujarat,
C. J. Meewan
Joint Secretary to Government.