<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In terms of Section 9(4) of the CGST Act, 2017 read with Section 31(3) ibid, the Registered Person procuring the taxable supplies from an Unregistered Supplier has to raise invoice and pay GST on reverse charge basis in respect of such supplies.</span></span></p>