Reverse Charge

Reverse Charge

Normally, the supplier of goods or services pays the tax on supply. In the case of Reverse Charge, the receiver becomes liable to pay the tax, i.e., the chargeability gets reversed.

Cases when reverse charge is applicable

  1. Supply from an Unregistered dealer to a Registered dealer
  2. Services through an e-commerce operator
  3. Supply of certain goods and services specified by CBEC
  4. Time of Supply under Reverse Charge

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