Reverse charge mechanism: recipients may be designated to pay GST for supplies from unregistered suppliers after council recommendation and notification. Enables the Government, on the recommendations of the Council and by notification, to specify a class of registered persons who shall pay tax on the reverse charge basis for specified categories of goods or services received from an unregistered supplier, and provides that all provisions of the Act shall apply to such recipient as if they are the person liable for paying the tax in relation to such supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism: recipients may be designated to pay GST for supplies from unregistered suppliers after council recommendation and notification.
Enables the Government, on the recommendations of the Council and by notification, to specify a class of registered persons who shall pay tax on the reverse charge basis for specified categories of goods or services received from an unregistered supplier, and provides that all provisions of the Act shall apply to such recipient as if they are the person liable for paying the tax in relation to such supply.
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