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of <h1>India Exempts Intra-State Supplies from Unregistered Suppliers under CGST Act, Section 9(4); Exemption Valid Until Sept 2018.</h1> The Government of India, through Notification No. 8/2017-Central Tax (Rate) dated 28th June 2017, exempted intra-State supplies of goods or services received by a registered person from unregistered suppliers from the central tax under section 9(4) of the Central Goods and Services Tax Act, 2017. This exemption was effective from 1st July 2017 and was initially limited by a daily threshold of five thousand rupees, which was later omitted by Notification No. 38/2017. The exemption was valid until 30th September 2018 and was rescinded by Notification No. 01/2019-Central Tax (Rate) on 29th January 2019.
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