Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding exemption from reverse charge on supplies upto ₹ 5000 per day - F.12(56)FD/Tax/2017-Pt-I-46 - Rajasthan SGST
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Exemption from reverse charge for intra State receipts from unregistered suppliers, subject to a daily aggregate threshold and conditions. Exemption relieves a registered person from State tax liability under the reverse charge mechanism for intra State supplies received from unregistered suppliers, except where the aggregate value of such supplies received in a single day by the registered person exceeds a prescribed daily threshold, in which case the exemption does not apply.
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.
Exemption from reverse charge for intra State receipts from unregistered suppliers, subject to a daily aggregate threshold and conditions.
Exemption relieves a registered person from State tax liability under the reverse charge mechanism for intra State supplies received from unregistered suppliers, except where the aggregate value of such supplies received in a single day by the registered person exceeds a prescribed daily threshold, in which case the exemption does not apply.
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