What Is Reverse Charge Under GST?
Under reverse charge, the recipient is liable to pay GST instead of the supplier in cases specified by GST law.
Quick Answer
Under reverse charge, the recipient is liable to pay GST instead of the supplier in cases specified by GST law.
Reverse charge is a GST mechanism under which the recipient, rather than the supplier, is liable to pay tax in specified circumstances.
Practical GST Workflow
- Maintain complete sales and purchase records.
- Reconcile return data with books and source documents.
- Review exceptions such as credit notes, amendments and ITC restrictions.
- File the applicable GST return and retain supporting records.
