Reverse Charge

[Lakshmi NV]

If an assesses turnover if below 20 Lakh he is not required to take registration under GST Act.my doubt is,if such person receives supplies from unregistered person more than ₹ 5000, whether he is liable to take registration under GST for payment of tax under reverse charge .

What if a composition dear makes purchases from unregistered person.is the composition dealer liable for the payment of tax under reverse charge basis.Can he claim the amount paid under reverse as input credit in gst Return of Next Quarter

AI Summary

Reverse charge registration required when recipient must pay tax; composition liability and input credit treatment remain disputed.
Registration is compulsory for any person liable to pay tax under reverse charge, regardless of turnover thresholds; contributors also note various other mandatory registration categories. For composition taxpayers, forum replies conflict: some assert composition dealers must pay reverse charge and may claim input credit, while others contend composition entitlements bar claiming input credit for taxes paid under reverse charge.