Reverse Charge - GST Ready Reckoner - GST

As per Section 2(98) of CGST Act, 2017 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 section 9(3) or (4) of the CGST Act , or under section 5(3) or (4) of the IGST Act .