The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a notification vide Notification No: 22/2018 – Central Tax Rate dated August 6, which further exempt i.e. the purchase/supplies received from unregistered supplier, the liability to pay tax under Reverse Charge u/s 9(4) of CGST Act, 2017 till September 30, 2019.
 of CGST Act, 2017 further exempted till September 30, 2019){kind=link}