https://www.taxtmi.com/article/detailed?id=7433 The document explains that under GST the reverse charge mechanism makes the recipient of specified supplies liable to pay the entire tax for both goods and services. It lists service categories subject to full reverse charge, notes there is no partial reverse charge under GST, requires recipients to comply with supplier obligations (including invoicing when receiving from unregistered persons), and states that input tax credit on tax paid under reverse charge is available to the recipient subject to credit conditions. en-us Fri, 26 May 2017 07:08:42 +0530 Fri, 26 May 2017 07:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7433 The document explains that under GST the reverse charge mechanism makes the recipient of specified supplies liable to pay the entire tax for both goods and services. It lists service categories subject to full reverse charge, notes there is no partial reverse charge under GST, requires recipients to comply with supplier obligations (including invoicing when receiving from unregistered persons), and states that input tax credit on tax paid under reverse charge is available to the recipient subject to credit conditions. Articles Goods and Services Tax - GST Fri, 26 May 2017 07:08:42 +0530 https://www.taxtmi.com/article/detailed?id=7433