Reverse Charge – Sec 2(98)
“reverse charge” means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under section 9(3) or 9(4), or under section 5(3) or 5(4) of of the IGST Act.
- In the GST law, the scope of reverse charge is expanded to include:
- Goods (in addition to services) that may be notified, even if the supplier is registered;
- Services (in addition to goods), for taxation on reverse charge basis where the supplier is unregistered, and the recipient is registered. (Currently deferred from 13/10/2017 till 30/09/2018).