https://www.taxtmi.com/forum/issue?id=112683 Reverse charge requires the recipient to pay tax where government notification so specifies, treating the recipient as liable under the Act. Notifications generally identify the recipient as a registered person and bind the recipient to pay even when the supplier is registered; specific entries list covered goods and services and define supplier/recipient roles. Supplies by unregistered persons to registered recipients can also attract recipient liability under reverse charge. For returns and accounting the value of inward supplies on which the recipient pays tax under reverse charge is excluded from the supplier's aggregate turnover. en-us Thu, 24 Aug 2017 12:35:46 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112683 Reverse charge requires the recipient to pay tax where government notification so specifies, treating the recipient as liable under the Act. Notifications generally identify the recipient as a registered person and bind the recipient to pay even when the supplier is registered; specific entries list covered goods and services and define supplier/recipient roles. Supplies by unregistered persons to registered recipients can also attract recipient liability under reverse charge. For returns and accounting the value of inward supplies on which the recipient pays tax under reverse charge is excluded from the supplier's aggregate turnover. Discussion-Forum GST Thu, 24 Aug 2017 12:35:46 +0530 https://www.taxtmi.com/forum/issue?id=112683