GST exemption from reverse charge for supplies from unregistered suppliers where daily aggregate value does not exceed threshold. Exempts intra State supplies of goods or services received by a registered person from unregistered suppliers from State GST liability under the reverse charge provision, subject to a proviso disallowing the exemption where the aggregate value of such supplies received in a day from unregistered suppliers exceeds the specified daily limit; effective from the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption from reverse charge for supplies from unregistered suppliers where daily aggregate value does not exceed threshold.
Exempts intra State supplies of goods or services received by a registered person from unregistered suppliers from State GST liability under the reverse charge provision, subject to a proviso disallowing the exemption where the aggregate value of such supplies received in a day from unregistered suppliers exceeds the specified daily limit; effective from the stated commencement date.
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