Apr 16, 2024
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A person receives a supply from an unregistered person in another state. Whether he has to pay tax on reverse charge basis?
No, the person supplying the inter-state supply will have to compulsorily register irrespective of his turnover and will be liable to pay tax, unless the supplier has been exempted from taking registration Thus question of unregistered supplies making inter-state supplies does not arise.
Tags
inter-state-supplyreverse-chargereceivesunregistered-personexempted