https://www.taxtmi.com/article/detailed?id=9312 Reverse Charge Mechanism places GST liability on the recipient for specified notified supplies and supplies from unregistered persons; time of supply rules set earliest of receipt, payment, or invoice related lead times (with books of account fallbacks) for goods and services. Recipients liable under reverse charge must obtain GST registration (subject to narrow exceptions), report such supplies in returns, pay tax through the electronic cash ledger by the return due date, issue self invoices for unregistered suppliers, and may claim input tax credit only when used in the course or furtherance of business. en-us Tue, 30 Jun 2020 11:27:48 +0530 Tue, 30 Jun 2020 11:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9312 Reverse Charge Mechanism places GST liability on the recipient for specified notified supplies and supplies from unregistered persons; time of supply rules set earliest of receipt, payment, or invoice related lead times (with books of account fallbacks) for goods and services. Recipients liable under reverse charge must obtain GST registration (subject to narrow exceptions), report such supplies in returns, pay tax through the electronic cash ledger by the return due date, issue self invoices for unregistered suppliers, and may claim input tax credit only when used in the course or furtherance of business. Articles Goods and Services Tax - GST Tue, 30 Jun 2020 11:27:48 +0530 https://www.taxtmi.com/article/detailed?id=9312