Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Clause 98 of Section 2 me diye gaye “reverse charge” ki definition ko bare act ki language me discuss karne ja rahe hain.
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 2(98) “reverse charge” 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 subsection (4) of section 5 of the Integrated Goods and Services Tax Act;
Section 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
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