GST QUERY

Hi,

As per Notification No. 08/2017-Central Tax (Rate) dated 28.06.2017, a complete exemption is provided to intra-state supplies of goods or services or both received by a registered person from unregistered supplier if the aggregate value of such supplies of goods or services or both received by a registered person from any or all the suppliers, who is or are not registered, does not exceed five thousand rupees in a day.

The exemption limit of Rs. 5000/- is applicable for registration taken in each State and not PAN wise, otherwise the provision will be rendered as redundant.