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When reverse charge under GST is applicable?

When reverse charge under GST is applicable?

When reverse charge under GST is applicable?

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Jeeba Lal Jun. 20, 2018

As per the GST act, the supplier of the goods or services is liable to pay tax. However, there are certain circumstances where liability to pay tax arises on the recipient of such goods or services.

The followings are the cases where tax is payable under reverse charge mechanism ie. tax is payable by the recipient of goods or services.

1. Supply from an Unregistered dealer to a Registered dealer;
2. Services through an e-commerce operator;
3. Supply of certain goods and services specified by CBEC;
4.

When reverse charge under GST is applicable?

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