https://www.taxtmi.com/forum/issue?id=112491 Question addresses whether reverse charge applies when an unregistered supplier issues multiple low-value invoices to the same recipient over a period. Replies in the discussion indicate (1) supplies below a specified per-transaction/day threshold are considered outside GST levy, (2) the recipient bears the reverse charge liability, and (3) recipients should prepare and retain a payment voucher even if supplies are regarded as outside the tax net. en-us Tue, 01 Aug 2017 16:30:48 +0530 Thu, 23 Jan 2025 15:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112491 Question addresses whether reverse charge applies when an unregistered supplier issues multiple low-value invoices to the same recipient over a period. Replies in the discussion indicate (1) supplies below a specified per-transaction/day threshold are considered outside GST levy, (2) the recipient bears the reverse charge liability, and (3) recipients should prepare and retain a payment voucher even if supplies are regarded as outside the tax net. Discussion-Forum GST Tue, 01 Aug 2017 16:30:48 +0530 https://www.taxtmi.com/forum/issue?id=112491