TaxTMI 
TaxTMI 
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.?
Reverse Charge under GST.
08 Sep 2017 
10 Replies 
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Reverse charge liability: registered suppliers must charge GST; unregistered suppliers trigger recipient reverse charge obligation.
If a supplier is registered, the supplier must charge and pay GST and the recipient is not liable under reverse charge. If the supplier is unregistered and the recipient is registered, the recipient must pay GST under reverse charge. The registration turnover threshold determines liability to register, not exemption from tax payment, and refunds of GST paid by recipients under reverse charge are not ordinarily admissible. (AI Summary)
If a supplier is registered, the supplier must charge and pay GST and the recipient is not liable under reverse charge. If the supplier is unregistered and the recipient is registered, the recipient must pay GST under reverse charge. The registration turnover threshold determines liability to register, not exemption from tax payment, and refunds of GST paid by recipients under reverse charge are not ordinarily admissible. (AI Summary)