https://www.taxtmi.com/forum/issue?id=113526 Reverse charge obliges a registered purchaser to pay tax on purchases from unregistered suppliers and treat that payment as input tax credit which may be claimed in the same month to offset output tax; any excess credit can be adjusted against subsequent months' liabilities. The practical compliance sequence is payment of reverse charge, reflection in the GST credit ledger, same month set off against sales tax, and carry forward of residual credit. en-us Fri, 23 Mar 2018 20:02:49 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113526 Reverse charge obliges a registered purchaser to pay tax on purchases from unregistered suppliers and treat that payment as input tax credit which may be claimed in the same month to offset output tax; any excess credit can be adjusted against subsequent months' liabilities. The practical compliance sequence is payment of reverse charge, reflection in the GST credit ledger, same month set off against sales tax, and carry forward of residual credit. Discussion-Forum GST Fri, 23 Mar 2018 20:02:49 +0530 https://www.taxtmi.com/forum/issue?id=113526