reverse charge mechanism

RCM 200 views 2 replies
is the provion of reverse charge overides section 22 and 23 of CGST ACT?
Replies (2)
No,
Can you please elaborate your question more clearly?
Reverse charge only covers two section 9(4), & 9(3),. 9(4) is deferred to 30/6/18

Both section 9(3) and 9(4) cover cases where tax liability is to be discharged under reverse charge the only difference is as under: - Under section 9(3) few goods and services are specifically notified by way of notification in which case tax is to be paid under reverse charge like in case of advocates, Goods transport agency etc. and -
Under 9(4) if supplies are received from unregistered dealer then tax is to be paid in reverse charges.


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