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Reverse charges


21 June 2017 RESPECTED SIR
IF A COMPOSITE DEALAER PURCHASE GOODS FROM UNREGISTARED DEALER, IS HE LIABLE FOR REVERSE CHARGES? PLEASE ADVICE THANKS.....

21 June 2017 If a registered person receives any supply (whether of goods or services) from an unregistered, receiver is liable to pay tax under reverse charge.

Since composite dealer is also a registered dealer under GST so if composite dealer gets any supply from unregistered dealer he is also liable to pay tax under reverse charge.

21 June 2017 2 views exist on this issue. The one expressed above seems to be more logical, though




21 June 2017 You can refer sec 9(4) for forming the above view



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