https://www.taxtmi.com/acts?id=22298 Liability to pay GST is primarily on the supplier of goods or services. Reverse charge mechanism places liability on the recipient for specified supplies, including imports and other notified categories. The obligation to remit GST may also be imposed on a third person where legislation so notifies, for example an e-commerce operator required to collect tax at source or a government department required to withhold tax. en-us Thu, 22 Sep 2016 16:18:27 +0530 Thu, 22 Sep 2016 16:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22298 Liability to pay GST is primarily on the supplier of goods or services. Reverse charge mechanism places liability on the recipient for specified supplies, including imports and other notified categories. The obligation to remit GST may also be imposed on a third person where legislation so notifies, for example an e-commerce operator required to collect tax at source or a government department required to withhold tax. Act-Rules Bills Thu, 22 Sep 2016 16:18:27 +0530 https://www.taxtmi.com/acts?id=22298