Whether exporter needs to pay tax when goods are purchased from an unregistered dealer?
Whether exporter needs to pay tax when goods are purchased from an unregistered dealer?
Jeeba Jul. 17, 2018
When a registered person purchase goods from unregistered dealer, the tax is payable under reverse charge mechanism. It means the liability to pay GST is of a recipient of goods.
So, exporter needs to pay tax when goods are purchased from the unregistered dealer and can claim the ITC for the tax paid on purchase.
