Chapter -13 : Reverse Charge Entries under GST

Purchase From Unregistered Dealers

Learn how to maintain reverse Charge entries under GST for the goods and services purchased from an unregistered dealer. Under GST regime, in case goods or services are purchased from such a party that do not have GSTIN No., then customer liable to raise a purchase invoice and pay tax on that invoice. This mechanism is called Reverse Charge Mechanism.