Section 9(3) CGST Act

Reading Time: 3 minutesSection 9(3) of CGST Act is the legal provision that governs Reverse Charge Mechanism under GST, The Reverse Charge Mechanism (RCM) is an important provision under GST where the liability to pay tax shifts from the supplier to the recipient of goods or services. One of the key provisions governing reverse charge is Section 9(3)
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