https://www.taxtmi.com/article/detailed?id=9170 The Reverse Charge Mechanism under GST shifts tax liability to the recipient where the CGST and IGST Acts or government notifications so provide; recipients of supplies from unregistered suppliers or from suppliers located in non taxable territories are liable to pay tax on reverse charge and are subject to all provisions of the Acts as if they were the person liable for paying tax. Special rules apply to electronic commerce operators, and government notifications and a circular specify notified goods and services and applicable rates. en-us Tue, 12 May 2020 08:48:21 +0530 Tue, 12 May 2020 08:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9170 The Reverse Charge Mechanism under GST shifts tax liability to the recipient where the CGST and IGST Acts or government notifications so provide; recipients of supplies from unregistered suppliers or from suppliers located in non taxable territories are liable to pay tax on reverse charge and are subject to all provisions of the Acts as if they were the person liable for paying tax. Special rules apply to electronic commerce operators, and government notifications and a circular specify notified goods and services and applicable rates. Articles Goods and Services Tax - GST Tue, 12 May 2020 08:48:21 +0530 https://www.taxtmi.com/article/detailed?id=9170