Reverse charge modifications exclude bodies corporate and composition taxpayers from specified reverse charge obligations under state GST notification. The amendment narrows the notification on supplies taxable on reverse charge: at serial number 4, 'Any person' is qualified to 'Any person other than a body corporate,' and at serial number 5AB, 'Any registered person' is qualified to 'Any registered person other than a person who has opted to pay tax under composition levy.' These changes are effective from 16th January, 2025.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge modifications exclude bodies corporate and composition taxpayers from specified reverse charge obligations under state GST notification.
The amendment narrows the notification on supplies taxable on reverse charge: at serial number 4, "Any person" is qualified to "Any person other than a body corporate," and at serial number 5AB, "Any registered person" is qualified to "Any registered person other than a person who has opted to pay tax under composition levy." These changes are effective from 16th January, 2025.
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