{"id":11453,"date":"2018-04-17T15:42:47","date_gmt":"2018-04-17T10:12:47","guid":{"rendered":""},"modified":"2018-04-17T15:42:47","modified_gmt":"2018-04-17T10:12:47","slug":"applicant-exempt-from-gst-registration-must-comply-with-reverse-charge-rules-u-s-9-3-and-section-5-3-igst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11453","title":{"rendered":"Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u\/s 9(3) and Section 5(3) IGST Act."},"content":{"rendered":"<p>Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u\/s 9(3) and Section 5(3) IGST Act.<br \/>Case-Laws<br \/>GST<br \/>The Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=38932\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u\/s 9(3) and Section 5(3) IGST Act.Case-LawsGSTThe Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11453\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u\/s 9(3) and Section 5(3) IGST Act.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11453","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11453"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11453\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}