<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In case of supply by an unregistered person, the registered person i.e., exporter shall be liable to pay GST under reverse charge mechanism for purchases above five thousand rupees in a day. However the exporter can avail ITC of such GST paid and either utilise the ITC or claim refund of the same.</span></span></p>