{"id":7570,"date":"2025-09-24T06:22:51","date_gmt":"2025-09-24T06:22:51","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=7570"},"modified":"2025-09-24T06:24:14","modified_gmt":"2025-09-24T06:24:14","slug":"who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/","title":{"rendered":"Who is Liable to Pay Tax Under the Reverse Charge Mechanism under GST?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#What_Is_the_Reverse_Charge_Mechanism\" title=\"What Is the Reverse Charge Mechanism?\">What Is the Reverse Charge Mechanism?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#A_simple_example\" title=\"A simple example:\">A simple example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Who_Is_Liable_to_Pay_Tax\" title=\"Who Is Liable to Pay Tax?\">Who Is Liable to Pay Tax?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#1_Purchases_from_Unregistered_Dealers\" title=\"1. Purchases from Unregistered Dealers\">1. Purchases from Unregistered Dealers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#2_Certain_Notified_Goods_and_Services\" title=\"2. Certain Notified Goods and Services\">2. Certain Notified Goods and Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#3_E-commerce_Transactions\" title=\"3. E-commerce Transactions\">3. E-commerce Transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Why_Did_the_Government_Introduce_Reverse_Charge\" title=\"Why Did the Government Introduce Reverse Charge?\">Why Did the Government Introduce Reverse Charge?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Practical_Impact_on_Indian_Businesses\" title=\"Practical Impact on Indian Businesses\">Practical Impact on Indian Businesses<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Real-world_example\" title=\"Real-world example:\">Real-world example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Compliance_Requirements_for_Reverse_Charge\" title=\"Compliance Requirements for Reverse Charge\">Compliance Requirements for Reverse Charge<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Key_obligations_include\" title=\"Key obligations include:\">Key obligations include:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Reverse_Charge_and_GST_20\" title=\"Reverse Charge and GST 2.0\">Reverse Charge and GST 2.0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Common_Mistakes_Businesses_Make\" title=\"Common Mistakes Businesses Make\">Common Mistakes Businesses Make<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Key_Takeaways_Who_Pays_Under_Reverse_Charge\" title=\"Key Takeaways: Who Pays Under Reverse Charge?\">Key Takeaways: Who Pays Under Reverse Charge?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/who-is-liable-to-pay-tax-under-the-reverse-charge-mechanism-under-gst\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>The concept behind the Reverse charge mechanism under GST leaves the business owner confused more often than not. Unlike valuations where the seller will fill in tax returns and deposit tax later, the tax is equivalent in this case, and the responsibility for tax payments and returns passes on to the purchaser. Sounds unusual? It is, but it is self-aware and has a point to it, however.&nbsp;<\/p>\n\n\n\n<p>The government has introduced this rule in order to make the system transparent and accountable, particularly in the unorganized sectors. For small and medium businesses (SMEs), freelancers, and startups, being able to determine when reverse charge occurs can avoid expensive penalties. By knowing its practical effect, Indian businesses can plan transactions better, remain compliant, and use tools as well.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_the_Reverse_Charge_Mechanism\"><\/span><strong>What Is the Reverse Charge Mechanism?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under the normal GST provisions, the vendor of goods or services bills GST from the recipient and writes it to the state government. In reverse charge, this responsibility changes. The purchaser is responsible for directly paying the tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_simple_example\"><\/span><strong>A simple example:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A registered business engages a non-GST registered practicing lawyer.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The party to a legal service considers itself the business in respect of the legal service, takes out the tax, and remits this business tax in its tax return with reverse charge mechanism under GST.<br><\/li>\n<\/ul>\n\n\n\n<p>This means that tax income is not lost when sellers are not registered or cannot be traced.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Is_Liable_to_Pay_Tax\"><\/span><strong>Who Is Liable to Pay Tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The liability in the system of reverse charge is based on the nature of the transaction. Here&#8217;s a breakdown:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Purchases_from_Unregistered_Dealers\"><\/span><strong>1. Purchases from Unregistered Dealers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When a registered business entity purchases goods or services from an unregistered entity, the buyer has to pay GST.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Example: A restaurant purchases vegetables from a non-GST-registered local vendor. The restaurant will have to pay GST on that purchase.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Certain_Notified_Goods_and_Services\"><\/span><strong>2. Certain Notified Goods and Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The government has specified some exceptions in which the reverse charge is applicable, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legal services from an advocate or law firm.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transportation of goods by the Goods Transport Agency (GTA).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Facilities granted by a director to his company.<br><\/li>\n\n\n\n<li>Import of services from foreign countries.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_E-commerce_Transactions\"><\/span><strong>3. E-commerce Transactions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Some cases of e-commerce operators are obliged to pay the tax under the reverse charge on behalf of suppliers from whom consumers buy through their online platforms.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Did_the_Government_Introduce_Reverse_Charge\"><\/span><strong>Why Did the Government Introduce Reverse Charge?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The reverse charge idea was introduced to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Restoring tax coverage in the unorganized sectors.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Collect the invoices when suppliers are not registered.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Designing accountability for high-risk transactions.<\/li>\n<\/ul>\n\n\n\n<p>This single step is reported to be a step in the larger <a href=\"https:\/\/margbooks.com\/blogs\/new-gst-reforms-bring-in-tax-rates\/\">GST reforms<\/a> that are being undertaken with the intention of plugging the loopholes in the system.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Impact_on_Indian_Businesses\"><\/span><strong>Practical Impact on Indian Businesses<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For SMEs and entrepreneurs, reverse charge creates an additional level of responsibility. Businesses must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How to know if you are under reverse charge.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Self-calculation of GST and timely payment of GST.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Later claim input tax credit (if you are eligible to claim this credit).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Real-world_example\"><\/span><strong>Real-world example:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A small construction unit where the site cleaning is through an unregistered contractor has to pay GST as a reverse charge. Although this involves more paperwork, this in turn gives credit to them for the payment at a later time, resulting in less net outflow of tax payments from the company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Requirements_for_Reverse_Charge\"><\/span><strong>Compliance Requirements for Reverse Charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Businesses subject to reverse charge transactions must be extra careful.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_obligations_include\"><\/span><strong>Key obligations include:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issuance of a self-invoice when buying from unregistered liabilities.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keeping detailed Deposits on reverse charge entries.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The tax does not pass the input tax credit, but must be paid in cash.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Filling in the correct information in GST returns.<\/li>\n<\/ul>\n\n\n\n<p>This is where you get the help of digital tools to rescue your life. Using a <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> can be used to automate the income invoicing, bookings, payments, and prevent errors that are done manually.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reverse_Charge_and_GST_20\"><\/span><strong>Reverse Charge and GST 2.0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The government is in the process of creating <a href=\"https:\/\/margbooks.com\/blogs\/gst-2-0-the-next-big-revolution-in-small-medium-businesses\/\">GST 2.0<\/a>, which is a simpler version of the tax system, including better filing of returns and reconciliation. Reverse charge is currently expected to stay in the framework with smoother compliance requirements. Companies that are using digital-first solutions like MargBooks will be better positioned to adjust to these coming changes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_Businesses_Make\"><\/span><strong>Common Mistakes Businesses Make<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Even experienced companies typically make the mistake of reverse charging. Some common mistakes are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Failure to self-invoice unregistered purchases.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Waiting time for paying tax through reverse charge.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Asking for input tax credit without paying tax in the first instance.<\/li>\n<\/ul>\n\n\n\n<p>These errors can be prevented through regular computerization of medical data. Solutions like MargBooks can help to alleviate the pressure by providing real-time compliance reminders.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online invoice Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_Who_Pays_Under_Reverse_Charge\"><\/span><strong>Key Takeaways: Who Pays Under Reverse Charge?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To summarize, the job of bearing the taxes falls onto the buyer in the following cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purchasing from unlicensed vendors.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Handling of notified goods and services (legally, transportation, import, etc.)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Some of these sales are made when ordering from an online store.<\/li>\n<\/ul>\n\n\n\n<p>For entrepreneurs and SMEs, tax is not just a question of payment. Then, legality is a matter of staying one step ahead.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under the reverse charge system under GST, a mechanism is used where, in certain circumstances, the responsibility of paying tax is removed from sellers and placed on the buyers. While this may seem like an added exercise, it helps ensure that revenues from unorganized sectors and non-low-income transactions, like risks, are collected by the government. For Indian businesses, especially SMEs, education is key. With GST reforms on the horizon, digital applications like <a href=\"https:\/\/margbooks.com\">MargBooks software<\/a> ensure compliance is less engineered, faster, and stress-free along the way.&nbsp;<\/p>\n\n\n\n<p>This means the understanding of the applicability of reverse charge will prevent the incurrence of penalties, and all remittances can be resubmitted as input tax credit. With education and preparation, businesses can transform the reverse charge from a hassle to a manageable part of the routine.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The concept behind the Reverse charge mechanism under GST leaves the business owner confused more often than not. Unlike valuations where the seller will fill in tax returns and deposit tax later, the tax is equivalent in this case, and the responsibility for tax payments and returns passes on to the purchaser. Sounds unusual? It [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7571,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[38],"tags":[2431,86,2455,201],"class_list":["post-7570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-gst-2-0","tag-gst-billing-software","tag-gst-reforms","tag-online-billing-software"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST-150x150.jpg",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",1200,576,false]},"categories_names":{"38":{"name":"GST","link":"https:\/\/margbooks.com\/blogs\/category\/gst\/"}},"tags_names":{"2431":{"name":"GST 2.0","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-2-0\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"2455":{"name":"GST reforms","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-reforms\/"},"201":{"name":"online billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/online-billing-software\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",300,144,false],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",305,146,false],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",400,192,false],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",600,288,false],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",1024,492,false],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",130,62,false],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/09\/Reverse-charge-mechanism-under-GST.jpg",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/7570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=7570"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/7570\/revisions"}],"predecessor-version":[{"id":7572,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/7570\/revisions\/7572"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/7571"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=7570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=7570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=7570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}