Details of inward supply of notified goods/services liable to tax under reverse charge mechanism u/s 9(3) of the CGST Act, read with Section 5(3) of the IGST Act, on which tax has not been remitted :
Section 9(3) of the CGST Act: The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
Section 5(3) of the IGST Act: On similar lines with Section 9(3) of CGST Act as given supra.