Reverse Charge Provisions for Builders

Goods and Service Tax Act introduced a new provision -Section 9(4) of CGST Act, wherein if an unregistered person supplies certain specified taxable goods or services or both to a certain specified recipients who are registered under GST, then such recipients must pay tax on such procurements on reverse charge basis.

source https://www.caclubindia.com/articles/reverse-charge-provisions-for-builders-45700.asp