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.
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)