Notification No. 08/2017
Date: June 28, 2017
Subject: Exemption from reverse charge on supplies received from unregistered persons up to ₹5,000 per day.
Description:
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.
Issued for earlier notification?
No — issued independently under section 11(1).