GST - Reverse Charge - A Nightmare for Unregistered Dealers

| Last updated: 10 August 2020

Under normal scenario, tax is paid by the supplier of goods or services or both but under reverse charge mechanism, liability to pay tax is on the recipient of the goods or services or both and not on the supplier. Sections 9(3) 9(4) of the GST Act, 2017 deals with the provisions of Reverse Char
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Varun Chadha

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