Notification No. 10/2018
Date: October 23, 2018
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) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.
Issued for earlier notification?
Yes — amends Notification No. 8/2017–Central Tax (Rate).