Exemption from reverse charge upto ₹ 5000 per day under section 11 (1) of the Sikkim Goods and Services Tax Act, 2017 - 8/2017-State Tax (Rate) - Sikkim SGST

Sikkim GST Act Exempts State Tax on Supplies from Unregistered Suppliers Up to Rs. 5,000 Daily, Effective July 1, 2017.

The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has issued a notification exempting registered persons from paying state tax on intra-state supplies of goods or services received from unregistered suppliers, provided the total value does not exceed 5,000 rupees per day. This exemption is based on public interest and recommendations from the Council and is effective from July 1, 2017. The exemption does not apply if the daily aggregate value of supplies from unregistered suppliers surpasses the specified limit.