The awaited applicability of section 9(4) of CGST Act, section 5(4) of IGST Act & Section 7(4) of UTGST Act which was exempted earlier till 30.06.2018 has been now further extended again via notification given below till 30.09.2018.
The exemption contained in this notification shall apply to all registered persons till the 30th day of Sept, 2018. Thus via these notification the Government has by exercising the powers as conferred by Sec 11 of CGST Act & Sec 6 of IGST act respectively exempted the intra-state supply of goods or services or both as well as 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 CGST & IGST leviable thereon under the specified sections respectively.
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