https://www.taxtmi.com/article/detailed?id=13435 Reverse charge imposes mandatory GST registration on any recipient liable to pay tax under the reverse charge mechanism irrespective of turnover; this includes notified supplies, imports of services, transactions from unregistered suppliers requiring self invoicing, and supplies involving casual taxable persons and e commerce facilitators. The recipient must pay tax in cash without using Input Tax Credit, and the time of supply for services follows the earliest of payment or recipient's invoice issuance; delays attract interest and penal consequences for non compliance. en-us Thu, 30 Jan 2025 10:17:25 +0530 Thu, 30 Jan 2025 14:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13435 Reverse charge imposes mandatory GST registration on any recipient liable to pay tax under the reverse charge mechanism irrespective of turnover; this includes notified supplies, imports of services, transactions from unregistered suppliers requiring self invoicing, and supplies involving casual taxable persons and e commerce facilitators. The recipient must pay tax in cash without using Input Tax Credit, and the time of supply for services follows the earliest of payment or recipient's invoice issuance; delays attract interest and penal consequences for non compliance. Articles Goods and Services Tax - GST Thu, 30 Jan 2025 10:17:25 +0530 https://www.taxtmi.com/article/detailed?id=13435