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BACKGROUND

Indirect tax is normally paid by the supplier of the goods or the service provider. However, in certain cases, the receiver or the customer of such goods or services are made responsible to pay the taxes instead of the seller or service provider. This mechanism of paying taxes by the recipient is called payment of taxes under reverse charge mechanism [RCM].

The payment of tax liability fully under reverse charge by the recipient and partly by the supplier as well as the...

 Introduction:

28th GST Council meeting dated 21st July 2018 had recommended various changes in the GST Law consequent to which certain amendments in the Act were proposed. The amendments were passed by the Parliament and State Legislative Assemblies and has been made effective w.e.f. 1.2.2019. Some of the amendments have been given to retrospective effect while other have been made effective prospectively. However, some amendments have still not been made effective and therefore the...