If all the Supplies of a person are under Reverse charge mechanism, can such person not register under the Act although the aggregate turnover is exceeding the prescribed limit

It is not necessary for the supplier to take registration since the Notification No. 05/2017- Central Tax dated June 19, 2017, provides for the same. For Example: – In case of an independent director providing services, and his only income is from independent directorship (or such other services covered under RCM) to the company, in this case the director won’t be required to take registration.

(ICAI FAQ PUBLICATION 06-09-2017 REVERSE CHARGE : FAQ NO. 52)