Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (c) Where the tax on the goods dealt with are payable on reverse charge basis.

As per Notification No. 5/2017-Central Tax, dated 19-6-2017, the person 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 and services or both are exempted from obtaining registration under GST law. Thus, in the instant case, registration is not required .