2 Replies
Naval Purohit Advocate
(191 Points)
Replied 28 May 2017
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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