Amended Section 9(4) of CGST Act: Registered entities must pay GST on reverse charge for goods from unregistered suppliers.

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Full Text of the Document

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....Levy and collection of GST on Reverse charge Basis - Section 9(4) of the CGST ACT, 2017 as amended - Government enabled to notify a class of registered persons who would be liable to pay tax on reverse charge basis in case of receipt of goods from an unregistered supplier....