Whether tax under reverse charge mechanism is to be paid on exempt supplies?
Frah Saeed Changed status to publish June 2, 2020
No, as in case of exempt supplies, neither the supplier under forward charge nor the recipient under reverse charge is required to pay GST. Thus while discharging RCM obligations,the recipient should refer to the exemption Notification and check whether the supply received by it is exempt or not. If same is not exempt then only he should tax under RCM.
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Frah Saeed Changed status to publish June 2, 2020