05 October 2017
As per Notification No. 08/2017-Central Tax (Rate) dated 28.06.2017, Intra state supplies of goods or services or both by a registered person from an unregistered person is exempted from payment of tax under reverse charge provided the aggregate value of such supplies received by a registered person from all or any of the suppliers does not exceed Rs. 5000/- in a day.
For detailed discussion refer following link : https://taxguru.in/goods-and-service-tax/concept-reverse-charge-gst.html/
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