https://www.taxtmi.com/article/detailed?id=8145 Reverse charge under the IGST Act makes the recipient liable to pay IGST where notified or where supplies are received from unregistered suppliers; the CGST definition of reverse charge applies. The government has specified categories of goods and services that attract reverse charge by notification and issued temporal exemptions and amendments. Registered recipients liable under reverse charge must compulsorily register, cannot opt for composition, determine time of supply under reverse charge rules, issue self invoices or consolidated invoices as prescribed, pay tax in cash through the electronic cash ledger by the due date, and may claim input tax credit for tax paid under reverse charge. en-us Mon, 03 Sep 2018 12:15:07 +0530 Mon, 03 Sep 2018 12:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8145 Reverse charge under the IGST Act makes the recipient liable to pay IGST where notified or where supplies are received from unregistered suppliers; the CGST definition of reverse charge applies. The government has specified categories of goods and services that attract reverse charge by notification and issued temporal exemptions and amendments. Registered recipients liable under reverse charge must compulsorily register, cannot opt for composition, determine time of supply under reverse charge rules, issue self invoices or consolidated invoices as prescribed, pay tax in cash through the electronic cash ledger by the due date, and may claim input tax credit for tax paid under reverse charge. Articles Goods and Services Tax - GST Mon, 03 Sep 2018 12:15:07 +0530 https://www.taxtmi.com/article/detailed?id=8145