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Registration for recipient of goods or services under reverse charge basis
if a person only engaged in making supplies of taxable goods or services or both,the total tax paid on reverse charge basis by the recipient of such goods or both,then is the recipient liable for registration or exempted from obtaining registration.Then why??
Replies (7)
Yes recipient is liable to register under GST... If such services falls under RCM... PLZ REFER section 24...mandatory registration
As per sec. 24 of cgst act 2017 a person paying tax on reverse charge basis , required to take registration .
For what services u r talking.... Bcz if supplier is exempted to take GSTIN... Thats why recipient is liable to register
then what will be the answer if supplier in reverse charge basis will be mandatory for registration or not??
Supplier pays gst only in forward charge.... Reverse charges is just opposite of forward charge.... Generally concept is supplier is liable to collect taxes from customers or dealer through forward charge and deposit it to the government.... In reverse charge case recipient of service is liable to pay tax instead of suppliers... Bcz suppliers is exempted in that case... Thats why gst liability arisen on recipient and not on supplier... Hope ur all queries is now resolved 😀😀😀
yup.thank u so much..
Welcome bro😀😀😀😀
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