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Detail of Notifications:

Notification No. 08/2017 - Central Tax (Rate) - Effective from 01.07.2017, Provided Exemption of Rs 5,000 per day for unregistered expenses

Notification No. 38/2017 – Central Tax (Rate) - Effective from 13.10.2017, amended above notification to omit the proviso and provided complete exemption to provision of section 9(4) - Effective till 31.01.2019

Section 9(4) Substituted w.e.f 01.02.2019 with new provision as below:

The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.

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