Advocate- Tax
7806 Points
Joined December 2008
The law is not clear on this point yet.
The ambit of reverse charge has been expanded a lot through Section 8(4) of the CGST Act. It says that Central Tax with respect to all goods or services or both, supplied by an unregistered person to a registered person shall be paid by the registered person under reverse charge mechanism.
We need to wait for Rules/Notifications before things become clear on these point.