Ravi Kumar 23 February 2020
Anybody could explain with some examples..
b] any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
prasad Nilugal (Accountant and GST Practitioner . ) 23 February 2020
Any amount supplier is liable to pay relating to supply , however same has been incurred by the recipient and not included in the Invoice by the supplier , must be included in Invoice and charge GST as per applicable rate .
Moneesh Nair (0) 23 February 2020
Suppose Mr. A(Recipient) purchases goods from Mr.B(Supplier) and Mr.B hires services of Mr.C to transport the goods to the premises of Mr.A. Here Mr.B is liable to pay the transportation charges to Mr.C, however Mr.A pays the amount. Now if the transportation charges is not included in the invoice then for the purpose of valuation such amount should be included.
Pankaj Rawat (GST Practitioner) 23 February 2020
Yes it's simple any expense incurred by Recepient on behalf of Supplier for any particular supply , the Supplier is bound include the same when it's supplied to Recipient. Means he need to charge GST on Supply made + Expenses Incurred by Recepeint.