Reverse charge exemption for small value supplies from unregistered suppliers limits tax liability where daily aggregate remains below threshold. Exemption from reverse charge is provided for intra State supplies of goods or services received by a registered person from an unregistered supplier, exempting the whole of State Tax leviable thereon, provided the aggregate value of such supplies received from unregistered supplier(s) does not exceed five thousand rupees in a day; the notification is effective from 1 July 2017.
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.
Reverse charge exemption for small value supplies from unregistered suppliers limits tax liability where daily aggregate remains below threshold.
Exemption from reverse charge is provided for intra State supplies of goods or services received by a registered person from an unregistered supplier, exempting the whole of State Tax leviable thereon, provided the aggregate value of such supplies received from unregistered supplier(s) does not exceed five thousand rupees in a day; the notification is effective from 1 July 2017.
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