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of <h1>Reverse Charge Mechanism in GST: Shifting Tax Liability to Recipient per Sections 9(3), 9(4) CGST/SGST and 5(3), 5(4) IGST</h1> The reverse charge mechanism in GST shifts the tax liability from the supplier to the recipient of goods or services in certain notified cases. There are two scenarios: one based on the nature of supply or supplier, and another involving unregistered suppliers providing taxable goods or services to registered recipients. Under sections 9(3) and 9(4) of the CGST/SGST (UTGST) Act and sections 5(3) and 5(4) of the IGST Act, the government can specify categories where reverse charge applies. Registered persons must comply with specific invoicing, record-keeping, and payment procedures, and they must register under GST regardless of the threshold. The time of supply under reverse charge differs from forward charge, and certain exemptions and conditions apply.
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