CA Simranjit Singh
(CA)
(22 Points)
Replied 28 February 2018
Under GST ( and also previously under service tax ), the liability to pay/deposit the tax is the responsibility of the service provider.
But when it is the Service Recipient who is responsible for the deposit/payment of tax to the account of government, then it is called REVERSE CHARGE.
as in the case of GTA, Legal Services, Insurance Companies etc.
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