GST exemption from reverse charge upto ₹ 5000 per day under section 11 (1) - 08/2017-State Tax (Rate) - Chhattisgarh SGST

Exemption from reverse charge limits state tax liability for intra state purchases from unregistered suppliers, subject to a daily cap.

The notification exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from the whole of the state tax leviable under the reverse charge mechanism, except where the aggregate value of such supplies received by the registered person from one or more unregistered suppliers exceeds five thousand rupees in a day; the exemption takes effect from 1 July 2017.