Section 2(98) of CGST Act: Meaning of “Reverse Charge”

Definition of the term “Reverse Charge” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(98) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “reverse charge” means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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