Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 22/2018- Central Tax (Rate) dated 6th August, 2018, to amend Notification No. 12/2018- Central Tax (Rate) dated 29th June, 2018, to further extend exemption on intra-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon to be paid under reverse charge by the registered person.
Further CBIC has issued Notification No. 23/2018 – Integrated Tax (Rate) dated 6th August, 2018 to amend Notification No. 13/2018 – Integrated Tax (Rate) dated 29thJune, 2018, to further extend exemption on the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon.
The exemption shall apply to all registered persons till 30th September, 2019.
Source: Central Board of Indirect Taxes & Customs
