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Will an exporter be required to pay GST in case of goods procured from unregistered persons (unregistered job workers)?

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Will an exporter be required to pay GST in case of goods procured from unregistered persons (unregistered job workers)?
posted Oct 25, 2017 by Deepika Jain

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1 Answer

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In case of supply by an unregistered person (including unregistered job workers), the registered person i.e., exporter shall be liable to pay GST under reverse charge mechanism. However the exporter can avail ITC of such GST paid and either utilize the ITC or claim refund of the same.

answer Oct 26, 2017 by Sherlyn Mishra
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