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).
Other Notifications
64/2018
Issued under section 148 of the CGST Act, this notification amends Notification ...
Read More18/2022
This notification appoints 1 October 2022 as the date on which Sections 100 to 1...
Read More29/2017
This notification extends the due dates for furnishing FORM GSTR-1, GSTR-2 and G...
Read More