02 October 2019
Central Government vide Notification No. 02/2019 – Central Tax dated 29-01-2019 appoints the 1st day of February 2019 as the date on which the provisions of The Central Goods and Services Tax (Amendment) Act, 2018 (No 31 of 2018), except ——————————————-, shall come into force.
Amended Section 9(4) effective from 01-02-2019 read as follows:
“Section 9(4). The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both”
Analysis before amendment:
Every registered dealer was liable to pay GST on all inter-state or intra-state supplies of goods and services or both received from unregistered dealer under reverse charge mechanism.
Guest
Guest
(Expert)
03 October 2019
good morning sir
has any notification come out about these specified goods/services?