Reverse charge is not applicable for all persons it was a wrong post. however pls note the following
procedure for reverse charge 1. a registered person who is liable to pay tax under Sec 9 (3) or Sec 9 (4) shall issue a invoice. . 2. in case there is receipt of goods and services by registered supplier from unregistered supplier. then igst will be applicable in respect of specified categories of goods and services as may be notified by the govt from shall apply to such recipient.as if he is the person liable for paying tax in relation to such goods and services. registration under Sec 24 (111) is applicable.
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