Article

No reverse charge on supply of goods or services by unregistered person till Sept. 30, 2018.

Global Tax Update : August 2018 / India

A registered taxpayer was under an obligation to discharge Goods and Services tax (GST) under reverse charge mechanism in the event of procurements from unregistered taxpayer. However, the Government has deferred the above provision until September 30, 2018 for both intra-State supplies as well as inter-State supplies.

This newsletter explains the following topics;

  1. No reverse charge on supply of goods or services by unregistered person till Sept. 30, 2018.
  2. No GST on salary remitted by overseas Head office (HO) to liaison office in India for normal functioning of liaison office
  3. Changes approved/ recommended by GST Council
  4. Transfer Pricing (TP) disputes on Comparable and Filter selection - not a “substantial question of law”; not appealable
  5. Enhancement of monetary limits for filing Departmental appeals
  6. Eligible Taxpayer cannot be declined tax treaty benefit on grounds that taxpayer has not been able to furnish tax residency certificate (TRC)

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>> Click for Japanese [非登録事業者による物品・サービスの供給に対するリバースチャージの適用を2018年9月30日まで延長 ほか]

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* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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