IMP Update: GST Act-Reverse Charge Mechanism

[CA YOGESH KATARIYA]

Hello Sir/Mam,

Greetings for the day!

As per sec 9(4) of CGST Act,

If you purchase any taxable goods or service from an unregistered person then, you have to pay the GST under Reverse 

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C

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harge

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Mechanism

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.

For example:–

You bought stationery from a trader, who is not registered under GST, then you have to pay GST under reverse charge at an applicable rate.

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Thanks & Regards

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CA YOGESH K KATARIYA

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PARTNER SPAY & CO

CHARTERED ACCOUNTANTS

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PROPRIETOR OF

M/S YOGESH KATARIYA & CO

CHARTERED ACCOUNTANTS

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