Eye Share : Reverse charge liability of persons exempted from registration – A moot point

The scope of reverse charge mechanism under the GST regime is widely different from the provisions under the earlier Service Tax law. Under GST, the general understanding is that even if one doesn’t have to pay GST on supplies effected by him, registration must be obtained if he avails supplies which have the obligation / duty of paying on reverse charge basis. Mr. Senguttuvan Paapu (Advocate) examines whether reverse charge mechanism would apply to the persons covere...