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    <title>Reverse Charge under GST.</title>
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    <description>If a supplier is registered, the supplier must charge and pay GST and the recipient is not liable under reverse charge. If the supplier is unregistered and the recipient is registered, the recipient must pay GST under reverse charge. The registration turnover threshold determines liability to register, not exemption from tax payment, and refunds of GST paid by recipients under reverse charge are not ordinarily admissible.</description>
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      <description>If a supplier is registered, the supplier must charge and pay GST and the recipient is not liable under reverse charge. If the supplier is unregistered and the recipient is registered, the recipient must pay GST under reverse charge. The registration turnover threshold determines liability to register, not exemption from tax payment, and refunds of GST paid by recipients under reverse charge are not ordinarily admissible.</description>
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      <law>GST</law>
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