Section 2(98) - Definition of "Reverse Charge" under CGST Act

2(98).1 Meaning of Reverse Charge

Section 2(98)

“reverse charge” means

the liability to pay tax by the recipient of supply of goods or/and services

instead of the supplier of such goods or/and services

u/s 9(3) or (4) or u/s 5 (3) or (4) of the IGST Act;

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

Top