Reverse charge under GST

The general rule is that the GST is liable to be paid by the supplier of the goods or service or both. However, under Reverse Charge , the burden of paying GST is shifted to the recipient(Receiver of goods or service).

As per section 9(3) of the GST Act, 2017, GST is to be paid under reverse charge for notified goods and services. The list of notified services for which reverse charge is applicable is provided below. 

As per section 9(4) of the GST Act, 2017, GST is to be paid under reverse charge in case of inward supply (Purchase of goods or receipt of service) from Unregistered suppliers.