Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate falls below specified threshold and applies prospectively. Exemption removes State tax liability under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from an unregistered supplier, subject to a per day aggregate value ceiling; the exemption is issued under section 11(1) on GST Council recommendation and commences from the notification's effective 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.
Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate falls below specified threshold and applies prospectively.
Exemption removes State tax liability under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from an unregistered supplier, subject to a per day aggregate value ceiling; the exemption is issued under section 11(1) on GST Council recommendation and commences from the notification's effective date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
