reverse charge

RCM 145 views 2 replies
what does the reverse charge means
Replies (2)
In GST reverse charge means tax to be paid by receipent of supply of goods and /services.

Section 9(4) of GST Act states that when any supplies are made by an un-registered person to a registered person, the gst shall be payable to Government by the purchaser and not by the seller. This is called reverse charge mechanism.


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