Suppose I (receiver of service) buy article from an online content provider ( contentmart.com) . He gives me a bill of supply in which both supplier and receiver are not registered under GST. Even then he is supplying the article. He is mentioning the HSCN/SAC code and at the bottom of the invoice he is writing this sentence:
AMOUNT OF TAX IS SUBJECTED TO REVERSE CHARGE (Y/N).
Who is paying GST tax. Tax amount is not mentioned in the bill of supply. Is it the responsibility of the receiver of the service to pay the GST .
At first place, contentmart has to be registered under GST, since they are operating as E-commerce operators.
Contentmart needs to follow the rules applicable to E-commerce operators such as TCS on payments.
Secondly since you received invoice without GST, you need to pay GST under RCM (if you are also registered).
Thirdly being a service provider he cannot issue a bill of supply.
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