No  # reverse_charge  on supply of goods or services by unregistered person [Section 9(4)] till September 30, 2018 [Notification No. 12/2018 Dated 29th June 2018]

Reverse charge under section 9(4): if a vendor who is not registered under GST, supply goods to a person who is registered under GST, then reverse charge would apply this means that GST will have to be paid directly by the receiver to the government institute of the supplier

the registered dealer who has to pay GST under reverse charge has to do self-invoicing for the purchase made


It is applicable as per Section 9(3) and Section 9(4)

  1. Section 9(4) - Purchases from Unregistered Dealer were covered here Local Purchases upto 5000 per day were exempt.
  2. Section 9(3) - Certain Goods and Services notified by Government were covered like Goods Transport Agency, Freight etc.

As per decision in GST Council Meeting Section 9(4) (purchase from un-requested dealer) has been stopped by Government However, Section 9(3) is still applicable. Hence GST is still applicable on following services



Earlier now Reverse charge.jpg

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.