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Who is liable to pay GST?

Who is liable to pay GST
Who is liable to pay GST

Who is liable to pay GST?

Does everyone want to know about the person who is liable to pay GST?. So, in this post, we discuss the various categories of people who are liable to pay GST.

Generally, Under GST Supplier of Goods or Services is liable to pay GST. A supplier is a person who is supplying the goods or services or both. and, it includes the agent acting on behalf of such a supplier.

But, here are some Specific circumstances, Where Supplier of Goods or Services is not liable to pay GST.

  1. Import Supplies
  2. Electronic Commerce Operator
  3. Tax Deducted at Sources (TDS)
  4. Tax Collected at Sources (TCS)

Import Supplies

Recipient of goods or services has to pay tax under Reverse Charges.

Electronic Commerce Operator

The Government may on the recommendations of the Council, by notification specify categories of services. The tax on intra-state supplies of which shall be paid by the Electronic Commerce Operator, if such services are supplied through it.

Government has specify following three services in which Electronic Commerce Operator is liable to pay GST.

  • Services by way of transportation of passengers by a Radio taxI, Motarcab, Maxicab and Motor Cycle.
  • Services by way of providing accommodation in hotel, inns, guest houses, clubs or other commercial places meant for residential or lodging purpose.
  • Services by way of House Keeping, such as Plumbing, Carpentering

Tax Deducted at Sources (TDS)

If the total value of supply under contract is more than 250000, then central and state government, Local Authority, Government Agencies is liable to deduct and pay the same to the Government.

Tax Collected at Sources (TCS)

The Electronic Commerce Operator are required to collect  tax (TCS) on the aggregate value of supply reduced by returns in a month.

Read More at Taxability of Gifts by employer to employee under GST

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