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Exemption for reverse charge on supplies from unregistered suppliers subject to a daily aggregate threshold limiting applicability. The Government exempts intra State supplies of goods or services received by a registered person from an unregistered supplier from the whole of the State tax leviable, provided the aggregate value of such supplies received from unregistered supplier(s) by the registered person does not exceed five thousand rupees in a day; the exemption takes effect from 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for reverse charge on supplies from unregistered suppliers subject to a daily aggregate threshold limiting applicability.
The Government exempts intra State supplies of goods or services received by a registered person from an unregistered supplier from the whole of the State tax leviable, provided the aggregate value of such supplies received from unregistered supplier(s) by the registered person does not exceed five thousand rupees in a day; the exemption takes effect from 1 July 2017.
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