IGST Reverse Charge Exemption shields registered recipients from paying tax on supplies from unregistered suppliers until notified date. Exemption grants that inter State supplies of goods or services received by a registered person from an unregistered supplier are exempt from integrated tax leviable under section 5(4) of the IGST Act, 2017. The exemption is effected by notification and applied to all registered persons until the then notified expiry date, with the notification having been subject to later substitutions of that date.