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Persons liable for Payment

Persons liable for Payment

  • Generally, Supplier is liable to pay the tax
  • In Other cases like:

 

  • Imports and other notified supplies, liabilities may be imposed on the recipient under the reverse charge mechanism (RCM)
  • By third person for example in case of:

•E-Commerce = Operator is responsible for TCS

•Contractual Payments = Government / Other notified entities are responsible for TDS

GST-Goods and Service Tax | Tina Saha |