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GST Reverse Charge Mechanism chart on Goods & Services

yashu.goel@icai.org sent you an article

GST Reverse Charge Mechanism chart on Goods & Services

Section 9(3): U/S 2(98) of CGST Act Reverse charge is defined as "liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act". The Government may, on the...

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