Exemption from reverse charge upto ₹ 5000 per day under section 11 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-854/XI-9(47)/17 - Uttar Pradesh SGST

Exemption from reverse charge: intra State supplies from unregistered suppliers exempt from State tax subject to a daily threshold.

Exemption from reverse charge is granted for intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient of the State tax leviable under the relevant charging provision, except where the aggregate value of such supplies received in a day exceeds a prescribed daily threshold; the notification sets the commencement date and records the issuing authority's designation.