https://www.taxtmi.com/forum/issue?id=112327 When goods are procured from an unregistered person and reverse charge applies, the registered recipient must issue a tax invoice in its own name, pay GST as if it were the supplier, and indicate on the invoice that tax is paid under reverse charge in accordance with section 9(4) of the CGST Act. en-us Thu, 13 Jul 2017 06:27:10 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112327 When goods are procured from an unregistered person and reverse charge applies, the registered recipient must issue a tax invoice in its own name, pay GST as if it were the supplier, and indicate on the invoice that tax is paid under reverse charge in accordance with section 9(4) of the CGST Act. Discussion-Forum GST Thu, 13 Jul 2017 06:27:10 +0530 https://www.taxtmi.com/forum/issue?id=112327