Who deposits GST to Government?
Seller or Buyer?
Normally seller charges GST on Bill from Buyer and deposits to government. This is called
Normal Charge
Sometimes Buyer also deposits GST to government directly and does not pay to Seller. This is called
Reverse Charge
Lets understand this with the help of an example
In Normal Charge
A sells goods to B of 100000+18000 GST
B Pays him total 118000
A Deposits 18000 GST to Government
So in this case, GST is deposited by Seller A
In Reverse Charge
A sells goods to B of 100000 (without GST()
B Pays him 100000 only
B Deposits 18000 directly to Government
So in this case, GST is deposited by Buyer B