RBORUM Question 4: Mr. X of West Bengal a Registered Dealer under GST purchased goods of 31,00,000 from Mr. Y of West Bengal. Determine the person liable to pay tax and when he shall be liable to pay tax under reverse charge u/s. 9(3) from the following information - (1) Date of bill issued by Mr. Y 10.7.2020 (2) Date of receipt of goods by Mr. X 12.7.2020 (3) Date of payment by Mr. X: Entry in the books 21.7.2020, debit if bank account 19.7.2020