Exempttion intra-State supplies of goods or services or both received by a registered person. - FA-3-41/2017-1-V-(47) - Madhya Pradesh SGST

Exemption for intra state supplies from unregistered suppliers limited by daily aggregate threshold under state GST law.

Exemption is provided for intra State supplies of goods or services or both received by a registered person from any supplier who is not registered, relieving such registered recipients from the whole of the State tax leviable under the Madhya Pradesh Goods and Services Tax Act, 2017, subject to the proviso that the exemption does not apply where the aggregate value of such supplies received by a registered person from unregistered suppliers exceeds a specified daily aggregate threshold; the notification is effective from 1st July 2017.