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CS Executive · Tax Laws and Practice · Levy and Collection of GST

As worded in section 9(4) of the CGST Act, 2017, reverse charge may be notified for which of the following situations?

Section 9(4) permits notification of a class of registered persons who must pay tax on reverse charge for specified categories of goods or services received from an unregistered supplier. Both the recipient's registration and the supplier's unregistered status are essential features of this provision.

  1. AAny supplier of notified goods, whether registered or unregistered, supplying to any person
  2. BA class of registered persons receiving specified goods or services from an unregistered supplierCorrect
  3. COnly unregistered recipients receiving services from registered suppliers
  4. DElectronic commerce operators supplying through their platforms

Explanation

Section 9(4) allows the Government to specify a class of registered persons who pay tax on reverse charge for specified supplies received from an unregistered supplier. Option A describes the wider category approach of 9(3). Option C reverses the roles. Option D relates to section 9(5).

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