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Reverse charge mechanism

Abhishek Das (3 Points)

30 March 2017

those who are under the scheme of reverse charge mechanism of service tax are they liable to register under GST?

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4 Replies

manoj (student) (5205 Points)
Replied 30 March 2017

YA BUT WAIT FOR RULES TO COME FOR GST

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Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 30 March 2017

Those liable under Reverse Charge - No doubt that they are liable as they have no exemption. Need to register.

CA Prakash N (Head - Indirect Tax (GST & FTP)) (373 Points)
Replied 31 March 2017

Yes. I agree with Madhukar sir and Manoj

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 03 April 2017

The law is not clear on this point yet.

The ambit of reverse charge has been expanded a lot through Section 8(4) of the CGST Act. It says that Central Tax with respect to all goods or services or both, supplied by an unregistered person to a registered person shall be paid by the registered person under reverse charge mechanism.

We need to wait for Rules/Notifications before things become clear on these point.