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GST Reverse Charge Mechanism

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Multiple Choice

What is the GST Reverse Charge Mechanism?

  1. A mechanism under which the recipient of the goods or services is liable to pay GST instead of the supplier.
  2. A mechanism under which the supplier of the goods or services is liable to pay GST instead of the recipient.
  3. A mechanism under which both the supplier and the recipient of the goods or services are liable to pay GST.
  4. None of the above.