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of <h1>Section 9 of CGST Amendment Act 2018: Reverse Charge Tax Liability on Specific Registered Persons for Unregistered Supplier Transactions.</h1> Section 9 of the Central Goods and Services Tax (Amendment) Act, 2018, modifies the principal Act by replacing sub-section (4). The new provision allows the government, upon the Council's recommendation, to notify specific classes of registered persons who must pay tax on a reverse charge basis for certain goods or services received from unregistered suppliers. This means that the recipient of such supplies is deemed liable for the tax, and all relevant provisions of the Act apply to them as the responsible party for the tax payment on those supplies.
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