reverse mechanism


This query is : Resolved 

04 August 2017 what is reverse mechanism

CA Saloni (Expert)
05 August 2017 “reverse charge” means the liability to pay tax by the recipient of supply of
goods or services or both instead of the supplier of such goods or services or both
under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act;


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