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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
Who is liable to pay GST?
Team SoOLEGAL | 01/01/1970

In general the supplier of goods or service is liable   to pay GST. However in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Further, in some cases, the liability to pay is on the third person (say in the case of e-commerce operator responsible for TCS or Government Department responsible for TDS).

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