Reverse Charge Provision under Model GST Law
REVERSE CHARGE UNDER GST Meaning of reverse charge Normally, GST is payable by ‘taxable person’ who is supplying goods and service. This is provided in clause 7(2) of GST Model Law, 2016 and clause 4(2) of IGST Model Law, 2016 However, in some cases, GST is payable by person receiving the goods or services. This… Read More »