Fundamental of reverse charge under GST

• November 10, 2020
• CA Chandan Agarwal's Office

Meaning of reverse charge:  As per Section 2(98) of the CGST Act ‘reverse charge’ means the liability to pay tax by the recipient of supply of services  or goods instead of supplier of such services or goods under sub-section (3) or sub-section (4) or under sub-section (3) or sub-section (4) of section 5 of IGST Act.

Levy of GST under reverse charge:

Read more on: https://taxguru.in/goods-and-service-tax/fundamental-reverse-charge-gst.html