REVERSE CHARGE APPLICABILITY 1.sec 9 (3) of cgst act and sgst act and section 5 (3) of igst act state that govt. can specify categories of supply of goods or services the tax is payable on reverse charge basis. The tax thereon shall be Paisley by the recipient of goods and services. In case of receipt of goods and services or both by a registered person from unregistered supplier . igst and cgst will be payable by the recipient in respect of specified categories of goods and services.
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