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    <title>GST U/S 9(4) from 01/07/2017 to 12/10/2017</title>
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    <description>Reverse charge liability arises where a registered recipient procures goods or services from an unregistered dealer; the operative issue is whether the registered dealer must account for tax under the reverse charge mechanism for loading charges paid to an unregistered dealer and declare that liability while filing the annual return. The forum response confirms the recipient is liable to discharge GST under RCM for purchases from an unregistered supplier for the specified period.</description>
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      <description>Reverse charge liability arises where a registered recipient procures goods or services from an unregistered dealer; the operative issue is whether the registered dealer must account for tax under the reverse charge mechanism for loading charges paid to an unregistered dealer and declare that liability while filing the annual return. The forum response confirms the recipient is liable to discharge GST under RCM for purchases from an unregistered supplier for the specified period.</description>
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