Reverse charge



Querist : Anonymous (Querist)
12 January 2019
whether reverse charge is applicable for composite dealer goods purchase from unregistered deraler?


Rajesh Kumar (Expert)
12 January 2019
Whenever a registered person purchase goods from unregistered dealer, reverse charge is applicable under Section 9(4) of CGST Act [not operationalized yet]. Thus the provision shall be applicable once made applicable even to composite dealers. All reverse charges provisions are applicable to composite dealers like any other registered person.


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