https://www.taxtmi.com/article/detailed?id=7696 Notification 8/2017 exempted central tax on intra State supplies received by a registered person from unregistered suppliers under reverse charge, with an initial daily threshold; Notification 38/2017 removed that proviso. Section 13 makes tax liability arise at time of supply; for reverse charge the time of supply is the earlier of payment date recorded by the recipient or the date following sixty days from invoice. If time of supply falls on or after the notification date removing the proviso, central tax reverse charge liability does not arise. en-us Tue, 07 Nov 2017 08:46:36 +0530 Tue, 07 Nov 2017 08:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7696 Notification 8/2017 exempted central tax on intra State supplies received by a registered person from unregistered suppliers under reverse charge, with an initial daily threshold; Notification 38/2017 removed that proviso. Section 13 makes tax liability arise at time of supply; for reverse charge the time of supply is the earlier of payment date recorded by the recipient or the date following sixty days from invoice. If time of supply falls on or after the notification date removing the proviso, central tax reverse charge liability does not arise. Articles Goods and Services Tax - GST Tue, 07 Nov 2017 08:46:36 +0530 https://www.taxtmi.com/article/detailed?id=7696