Notification No. 12/2018
Date: June 29, 2018
Subject: Extension of exemption from reverse charge mechanism 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 on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.
Issued for earlier notification?
Yes — amends Notification No. 8/2017–Central Tax (Rate).