Section 9(3)&9(4)

541 views 1 replies

What is Section 9(3) & 9(4) under GST?.

Replies (1)

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. (Though the RCM u/s. 9(4) has been deferred till 30.06.2018)
 

More details Refer::  gst-reverse-charge


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details