CMA Intermediate · Direct and Indirect Taxation · Charge of Tax including Reverse Charge
Which statement about the reverse charge provisions in section 9 of the CGST Act, 2017 is correct?
Reverse charge categories under section 9(3) and the class of registered persons under section 9(4) are specified by the Government through notification, acting on the recommendations of the Council. No proper officer or court issues them, and the Council does not collect the tax.
- ANotifications under section 9(3) and 9(4) are issued by the Government on the recommendations of the CouncilCorrect
- BThe notifications are issued by the proper officer without any recommendation
- CThe notifications are issued by the supplier's jurisdictional court
- DThe Council itself collects the tax from the recipient
Explanation
Both sub-sections 9(3) and 9(4) state that the Government acts on the recommendations of the Council and issues a notification. The proper officer, courts or the Council do not notify or collect reverse charge tax.
Did you get it right without looking?
One question tells you little. A timed set on Charge of Tax including Reverse Charge shows your real accuracy, how long you take and where you lose marks.
More Charge of Tax including Reverse Charge questions
- Which of the following correctly distinguishes section 9(3)/(4) from section 9(5) of the CGST Act, 2017?
- Section 82 of the CGST Act, 2017 gives the Government's claim priority 'notwithstanding anything to the contrary contained in any law for th…
- Under section 9(5) of the CGST Act, 2017, where an electronic commerce operator has no physical presence in the taxable territory but has a …
- Which statement about section 9(4) of the CGST Act, 2017 is correct as per the text of the Act?
- Under Section 9(1) of the CGST Act, 2017, central tax is levied on which of the following supplies?
- 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 w…