Is a dealer, who is not required to be registered because he has not crossed the turnover limit, required to pay GST under reverse charge in respect of supplies for which reverse charge is applicable?
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
Is a dealer, who is not required to be registered because he has not crossed the turnover limit, required to pay GST under reverse charge in respect of supplies for which reverse charge is applicable?
Answer & Explanation:
Yes, as per section 24 of CGST Act, 2017 the taxpayer who is required to pay tax under reverse charge have to compulsorily register under GST and threshold limit of ₹20 lakhs shall not be applicable to him.
Topics: Central Goods and Services Tax Act, 2017
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