GST obligation on Registered Person for purchases from Unregistered Person

By | August 1, 2017
(Last Updated On: August 1, 2017)

Question : What is the obligation cast on the Registered Person in case of purchases from Unregistered Person?

Answer: In terms of Section 9(4) of the CGST Act, 2017 read with Section 31(3) ibid, the Registered Person
procuring the taxable supplies from an Unregistered Supplier has to raise invoice and pay GST on reverse
charge basis in respect of such supplies.

 

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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