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<h1>Amendment to Section 5: Registered persons now liable for reverse charge tax on certain goods/services from unregistered suppliers.</h1> Section 5 of the Integrated Goods and Services Tax (Amendment) Act, 2018, modifies the principal Act by replacing sub-section (4). The amendment authorizes the government, based on Council recommendations, to notify specific registered persons who must pay tax on a reverse charge basis for certain goods or services received from unregistered suppliers. This makes the recipient responsible for the tax as if they were the supplier, applying all relevant Act provisions to them.