Reverse charge exemption for small daily aggregate intra state supplies relieves registered recipients from state GST liability. Exemption is granted from state GST reverse charge on intra State supplies received by a registered person from unregistered suppliers, so the recipient is not liable to pay state tax under sub section (4) of section 9, provided the aggregate value of such supplies received from unregistered supplier(s) in a single day does not exceed the prescribed daily threshold; the exemption is made under sub section (1) of section 11 of the State GST Act and becomes effective from the notification's commencement date.