Notification No. 38/2017
Date: October 13, 2017
Subject: Extension of exemption from reverse charge under section 9(4) of the CGST Act.
Description:
This notification amends Notification No. 8/2017–Central Tax (Rate) by omitting the restrictive proviso and extending exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption is made applicable to all registered persons up to 31 March 2018, providing temporary relief from RCM compliance.
Issued for earlier notification?
Yes — amends Notification No. 8/2017–Central Tax (Rate).