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Reverse Charge under GST.

SHIVKUMAR SHARMA

Dear Expert

Service provider & service receiver both are Registered under GST.Service provider is under threshold limit & not charged GST in the Invoice issued by him.Please confirm whether Service receiver is to pay GST under reverse charge.?

Registered Service Providers Must Charge GST; Receivers Pay Reverse Charge Only if Provider is Unregistered A discussion on a forum addressed the issue of whether a registered service receiver must pay GST under reverse charge when the service provider, also registered but below the threshold limit, does not charge GST. Several experts clarified that if the service provider is registered, they must charge GST, and the receiver is not required to pay under reverse charge. A separate scenario was discussed where the service provider is unregistered, in which case the receiver would be liable to pay GST under reverse charge. It was emphasized that voluntary registration obligates the provider to charge GST regardless of turnover. (AI Summary)
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