2 Replies
Naval Purohit Advocate
(191 Points)
Replied 28 May 2017
In GST reverse charge means tax to be paid by receipent of supply of goods and /services.
CA PRATIK DHRUVE
(CHARTERED ACCOUNTANT)
(634 Points)
Replied 29 May 2017
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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