Reverse charge mechanism

 Section 9 of GST Act provide for the levy of GST. Subsection 4 of section 9 read as:

“(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on
reverse charge basis as the recipient and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both”