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What is the exemption of Reverse charge ?

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Ans.1

Reverse charge provision would not be applicable if the aggregate value of such supplies of services and goods or both received by a taxable person  from any or all the suppliers , who are not registered ,does not exceed RS.5000 in a day.

Example : Karan Batra (Registered under GST)gets his website redesigned from Rajan based in New Delhi (unregistered person based) on 15th july 2017 for Rs. 4,000.He does not get any other service/good from any other unregistered supplier on 15 th july 2017

In such case ,the provisions of Reverse Charge would not be applicable as the aggregate value of such supplies for unregistered dealer is less than 4,000 in a single day


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