Reverse charge mechanism applicable to Services and Goods

  • Reverse charge applies to supplies of both goods and services, as notified by the Government on the recommendations of the GST Council.
  • Notification no. 4/2017-Central Tax (Rate) and 13/2017- Central Tax (Rate) both dated 28/06/2017 have been issued.
  • Similar notifications have been issued under IGST Act also.
  • Reverse charge also applies to supplies received by a registered person from unregistered persons.
  • However, the provision of reverse charge liability on supplies received from unregistered persons, as provided in sections 9 (4) and 5 (4) of the CGST Act and the IGST Act respectively, have been kept in abeyance till 31.03.2018.


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