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CMA Intermediate · Direct and Indirect Taxation · Charge of Tax including Reverse Charge

Section 9(4) of the CGST Act, 2017 empowers the Government to notify a class of registered persons who must pay tax on reverse charge. For which supplies does this obligation arise?

Section 9(4) applies to a notified class of registered persons who receive specified categories of goods or services or both from an unregistered supplier. For such supplies they pay tax on reverse charge as recipients, as notified by the Government on the Council's recommendation.

  1. ASpecified categories of goods or services received from an unregistered supplierCorrect
  2. BAll supplies received from any registered supplier
  3. COnly supplies of goods received from outside India
  4. DSupplies made by the notified registered person to unregistered recipients

Explanation

Section 9(4) applies to a notified class of registered persons in respect of specified categories of goods or services or both received from an unregistered supplier. It does not cover supplies from registered suppliers or the person's own outward supplies.

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