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;

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