{"component": "definition", "props": {"groups": [{"snippet": "\u2019 means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act;", "samples": [{"hash": "coiBu2mCQBY", "uri": "https://comtax.assam.gov.in/sites/default/files/swf_utility_folder/departments/cot_finance_uneecopscloud_com_oid_18/menu/information_and_services/Assam_GST_Bill.pdf", "label": "comtax.assam.gov.in", "score": 12.2248160922, "published": false}, {"hash": "nnnv0sW3vH", "uri": "https://dpal.karnataka.gov.in/storage/pdf-files/acts%20alpha%20and%20dept%20wise%20acts/27%20of%202017%20(E)%20(39%20of%202021).pdf", "label": "dpal.karnataka.gov.in", "score": 11.0821355236, "published": false}, {"hash": "70wXdQb2yXB", "uri": "https://dpal.karnataka.gov.in/storage/pdf-files/27%20of%202017%20(E).pdf", "label": "dpal.karnataka.gov.in", "score": 10.7481177276, "published": false}], "size": 149, "snippet_links": [{"key": "liability-to-pay", "type": "clause", "offset": [12, 28]}, {"key": "by-the-recipient", "type": "clause", "offset": [33, 49]}, {"key": "supply-of-goods-or-services", "type": "clause", "offset": [53, 80]}, {"key": "the-supplier", "type": "definition", "offset": [100, 112]}, {"key": "section-9", "type": "definition", "offset": [191, 200]}, {"key": "section-5", "type": "definition", "offset": [249, 258]}, {"key": "integrated-goods-and-services-tax-act", "type": "definition", "offset": [266, 303]}], "hash": "764a898b4c57248dff28770c97402a64", "id": 1}, {"snippet": "means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section", "samples": [{"hash": "fyF8XC88PnC", "uri": "https://www.consultease.com/wp-content/uploads/2020/08/CGST-Act-amended-till-Fb-2021.pdf", "label": "www.consultease.com", "score": 10.5427789185, "published": false}, {"hash": "1ncsBANqs2L", "uri": "https://idtc-icai.s3.ap-southeast-1.amazonaws.com/download/pdf20/study_material/aug/1-Preliminary.pdf", "label": "idtc-icai.s3.ap-southeast-1.amazonaws.com", "score": 10.2881587953, "published": false}, {"hash": "6JxykcIiatg", "uri": "http://idtc-icai.s3.amazonaws.com/download/pdf19/study_material/2.Preliminary.pdf", "label": "idtc-icai.s3.amazonaws.com", "score": 9.643394935, "published": false}], "size": 16, "snippet_links": [{"key": "liability-to-pay", "type": "clause", "offset": [10, 26]}, {"key": "by-the-recipient", "type": "clause", "offset": [31, 47]}, {"key": "supply-of-goods-or-services", "type": "clause", "offset": [51, 78]}, {"key": "the-supplier", "type": "definition", "offset": [98, 110]}], "hash": "06d50fab3e93eff0a7122ca6e83ed2c9", "id": 2}, {"snippet": "\u2019, means the liability to pay tax by the person receiving goods and / or services instead of the person supplying the goods and / or services in respect of such categories of supplies as the Central or a State Government may, on the recommendation of the Council, by notification, specify;", "samples": [{"hash": "d8KYAh7rmln", "uri": "https://keralataxes.gov.in/wp-content/uploads/homedocuments/GST_Model_Law_opt.pdf", "label": "keralataxes.gov.in", "score": 18.3501279818, "published": false}, {"hash": "9FsFOxvZ0tw", "uri": "https://comtax.up.nic.in/gst/model-gst-law.pdf", "label": "comtax.up.nic.in", "score": 9.4750171116, "published": false}, {"hash": "eSFQToJtxCu", "uri": "https://www.relakhs.com/wp-content/uploads/2015/01/Latest-Model-GST-Bill-Law-draft-june-2016.pdf", "label": "www.relakhs.com", "score": 9.3326488706, "published": false}], "size": 12, "snippet_links": [{"key": "liability-to-pay", "type": "clause", "offset": [13, 29]}, {"key": "the-goods", "type": "definition", "offset": [114, 123]}, {"key": "in-respect-of", "type": "clause", "offset": [142, 155]}, {"key": "the-central", "type": "clause", "offset": [187, 198]}, {"key": "state-government", "type": "definition", "offset": [204, 220]}, {"key": "the-recommendation", "type": "clause", "offset": [229, 247]}, {"key": "the-council", "type": "clause", "offset": [251, 262]}, {"key": "by-notification", "type": "clause", "offset": [264, 279]}], "hash": "9eaf86e10ac7327476cec46581dd80ab", "id": 3}, {"snippet": "means, in relation to a supply, that under section 55A(6) of the Value Added Tax Act 1994 it is for the recipient, on the supplier's behalf, to account for and pay VAT on the supply and not for the supplier; 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not add output tax to a sales invoice. Instead, the customer reports the tax in Box 1 of their VAT return, and claims it back in Box 4. Only the last stage in the chain is charged to VAT in the normal way.", "samples": [{"hash": "iGLoZfn3e4n", "uri": "https://garratt.co.uk/wp-content/uploads/2022/03/New-VAT-Rules-For-Construction.pdf", "label": "garratt.co.uk", "score": 8.5468856947, "published": false}, {"hash": "15ToWBUIs9w", "uri": "https://macmahonleggate.co.uk/wp-content/uploads/2021/03/vat-reverse-charge-guide.pdf", "label": "macmahonleggate.co.uk", "score": 6.5482546201, "published": false}, {"hash": "45EAXtNAeij", "uri": "https://www.lhphillips.com/welsh/wp-content/uploads/2021/05/LHP-VAT-Reverse-Charge-Guide.pdf", "label": "www.lhphillips.com", "score": 6.5331964408, "published": false}], "size": 6, "snippet_links": [{"key": "the-supplier", "type": "definition", "offset": [18, 30]}, {"key": "sales-invoice", "type": "definition", "offset": [60, 73]}, {"key": "customer-reports", "type": "definition", "offset": [88, 104]}, {"key": "box-1", "type": "definition", "offset": [116, 121]}, {"key": "vat-return", "type": "definition", "offset": [131, 141]}, {"key": "and-claims", "type": "clause", "offset": [143, 153]}, {"key": "box-4", "type": "definition", "offset": [165, 170]}], "hash": "225c0cc6f776a96f8ddbb6e1086fadab", "id": 10}], "next_curs": "ClsSVWoVc35sYXdpbnNpZGVyY29udHJhY3RzcjcLEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiIXcmV2ZXJzZS1jaGFyZ2UjMDAwMDAwMGEMogECZW4YACAA", "definition": {"snippet": "\u2019 means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act;", "title": "reverse charge", "size": 286, "id": "reverse-charge", "examples": [], "related": [["finance-charge", "Finance charge", "Finance charge"], ["hire-charge", "Hire Charge", "Hire Charge"], ["no-charge", "No Charge", "No Charge"], ["management-charge", "Management Charge", "Management Charge"], ["room-charge", "Room charge", "Room charge"]], "related_snippets": [], "updated": "2025-07-06T21:58:36+00:00"}, "json": true, "cursor": ""}}