When is reverse charge mechanism applicable in GST?
When is reverse charge mechanism applicable in GST?
Chiranjibi Jun. 20, 2018
According to the CGST act, The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
