Payment of GST on Supply of Goods under Reverse Charge Mechanism: A big dilemma

NITIN GOYAL | Last updated: 27 December 2017

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Prior to introduction of GST, Reverse Charge Mechanism was common for Service Sector as several of the services were in Reverse Charge. Thus Service Sector is well comfortable with the Reverse Charge provisions. However the goods sector is in dilemma as with GST set to be roll-out from the mid-night of 30th June, the manufacturing and trading sector will face a big change with respect to Payment of GST on Reverse Charge in respect of Goods. Power to levy GST on recipient under reverse charge

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About the Author

NITIN GOYAL

professional

I am a Practising Chartered Accountant. Iqualified CA-Final in November 2015 with All India Rank- 48. My core competency and area of expertise is Taxation Lawsand more specifically Indirect Taxation including GST.

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