Reverse charge mechanism: notified recipients must pay tax for supplies received from unregistered suppliers as liable persons. The Government, on the recommendation of the Council, may notify classes of registered persons who must pay tax on a reverse charge basis for specified categories of goods or services received from unregistered suppliers, and such recipients shall be treated as the persons liable for payment with all provisions of the Act applying to them as if they were the taxpayer.
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: notified recipients must pay tax for supplies received from unregistered suppliers as liable persons.
The Government, on the recommendation of the Council, may notify classes of registered persons who must pay tax on a reverse charge basis for specified categories of goods or services received from unregistered suppliers, and such recipients shall be treated as the persons liable for payment with all provisions of the Act applying to them as if they were the taxpayer.
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