alleryStart learning →Under reverse charge, who is treated as liable to pay the tax?
AThe recipient of the goods or services
BThe transporter of the goods
CThe proper officer of the area
DThe unregistered supplier concerned
Answer & Solution
Correct answer: A. The recipient of the goods or services
Section 9(3) makes the recipient the person liable for paying the tax as if the recipient were the supplier.
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Related questions
For related-person tests, the term person also includes:Persons who are legally recognised partners in business are:Notified service of Rs 1,00,000 under reverse charge at 18%. Recipient pays?Intra-State sale of Rs 2,00,000 at 18% GST. CGST payable?Rs 50,000 sale; pre-agreed invoice-linked Rs 5,000 later discount, ITC reversed. Value?Rs 50,000 sale; Rs 5,000 later discount never agreed earlier. Value?Price Rs 20,000 plus Rs 1,000 State-law cess billed separately. GST at 18%?Price Rs 30,000; buyer paid supplier's Rs 2,000 insurance, not in price. Value?