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Person / Entities Who Are Liable To Pay ‘IGST’

In general the suppliers of goods and/or service are liable to pay GST. However, there are conditions specified under the law for making recipient of goods and/or services or the third party liable for payment.

Following are the category of person/entities who are liable to pay IGST:

a.         Inter-State Supplier of taxable goods and/or services. It would include supply to or from SEZ unit or developer, exports and imports of goods, import of Services, when the supplier of service is in India 4 place of supply is outside India.

b.         Recipients of inward inter-state supply of goods and/or services who are notified by the govt. for payment of tax on reverse charge basis in inter-State supply.

c.          Recipients of inward inter-state supply of goods and/or services from unregistered person.

d.         E-commerce operator supplying the services notified by government

e.          Representative of an e-commerce entity who does not havlace of business in taxable territory.

Related Topics ...
Levy Of ‘GST’ As Per Corresponding Acts/Laws
The Incidence Of CGST And SGST / UTGST
Levy of CGST / SGST / UTGST
LEVY OF IGST Under Section 5 of IGST Act.
Person / Entities Who Are Liable To Pay ‘IGST’
Power To Grant Exemption From CGST / SGST / UTGST
Power To Grant Exemption From ‘IGST‘ U/s 6 of IGST Act.
 
 
 
 
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