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Reverse Charge Mechanism

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CBIC Clarification: ITC Time Limit on RCM Supplies From Unregistered Persons

Goods and Services Tax : Understand CBIC's Circular No. 211/5/2024-GST clarifying the ITC time limit under section 16(4) of CGST Act for supplies under RCM...

June 30, 2024 60 Views 0 comment Print

Circular Simplified: ITC availment Time Limit on Supplies from Unregistered Persons

Goods and Services Tax : Understand CGST Act's Section 16(4) time limits for claiming ITC on RCM supplies from unregistered persons, clarified in SEBI's Ci...

June 29, 2024 1767 Views 0 comment Print

GST Liability under RCM on services consumed outside India

Goods and Services Tax : Understand GST liability under Reverse Charge Mechanism (RCM) for services consumed outside India. Analysis based on recent Rajast...

May 16, 2024 16614 Views 5 comments Print

RCM on Renting of Motor Vehicles and ITC

Goods and Services Tax : Understand Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles and Input Tax Credit (ITC) implications. Learn about tax li...

May 14, 2024 2979 Views 0 comment Print

RCM in GST: Basics, Analysis, & Impact

Goods and Services Tax : Article explains Reverse Charge Mechanism (RCM) under GST law, its necessity, eligibility criteria, time and tax payment aspects, ...

May 3, 2024 6027 Views 1 comment Print


Latest News


Request to Abolish GST Reverse Charge Mechanism

Goods and Services Tax : Advocates' Tax Bar Association urges the Finance Minister to abolish Reverse Charge Mechanism for registered dealers, citing burde...

July 21, 2023 6186 Views 1 comment Print

Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Goods and Services Tax : Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Reside...

August 22, 2022 9672 Views 1 comment Print

माइनिंग सेक्टर पर RCM टेक्स की डिमांड के सम्बन्ध में राहत दिलवाने के लिए प्रार्थना पत्र

Goods and Services Tax : उपरोक्त विषय में निवेदन है कि इस समय माइनिंग इंडस...

April 2, 2022 5082 Views 0 comment Print

CBIC issues 43 notifications on 30th September 2019

Goods and Services Tax : CBIC issues 43 notifications on 30th September 2019 to give effect to Recommendations made by GST Council in its 37th Meeting. Mos...

October 2, 2019 63342 Views 4 comments Print

Implement workable reverse charge mechanism in Phases: ICAI

Income Tax : ICAI has submitted that the provisions for levy of taxes under the reverse charge mechanism applicable to a registered person, eff...

July 19, 2018 10008 Views 0 comment Print


Latest Judiciary


DCW Ltd. Not Liable for GST on Export Freight (FOB Basis) under RCM

Goods and Services Tax : Explore the implications of GST AAR Tamilnadu Order No. 04/ARA/2024 dated 28.03.2024 on the taxation of ocean and air export freig...

June 1, 2024 555 Views 0 comment Print

GST payable on Services received outside India by registered person: Rajasthan HC

Goods and Services Tax : Rajasthan HC dismisses petition challenging GST demand on exhibition services. Detailed analysis of the legal arguments and court'...

May 17, 2024 2700 Views 0 comment Print

HC Grants Stay on GST Demand on Seconded Employees: Mitsubishi Electric Case

Goods and Services Tax : Punjab & Haryana HC grants stay on GST demand of Rs. 20.46 Cr on Mitsubishi Electric for seconded employees' salaries, citing Apex...

December 20, 2023 1884 Views 0 comment Print

Delhi HC Stays GST RCM Demand on Seconded Employees: Metal One Corporation Case

Goods and Services Tax : Delhi High Court's interim relief to Metal One Corp. by staying GST Reverse Charge Mechanism (RCM) show cause notices. Analysis of...

December 20, 2023 1203 Views 0 comment Print

RCM Applicability on Raw Cotton Purchase from Registered Kacha Arhtia vs. Agriculturist

Goods and Services Tax : Punjab AAR rules that purchases of raw cotton from Kacha Arhtia by Bansal Industries attract GST under reverse charge mechanism as...

December 20, 2023 2538 Views 0 comment Print


Latest Notifications


Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons

Goods and Services Tax : Clarification on time limits for ITC on RCM supplies from unregistered persons under Section 16(4) of CGST Act. Read Circular 211/...

June 26, 2024 834 Views 0 comment Print

GST Clarification 2023: Applicability of GST on certain services

Goods and Services Tax : Get clarifications on GST applicability for services provided by directors in personal capacity and supply of food in cinema halls...

August 1, 2023 6033 Views 1 comment Print

UTGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

Goods and Services Tax : The Ministry of Finance, through Notification No. 06/2023-Union Territory Tax (Rate) issued on 26th July 2023, introduces amendme...

July 26, 2023 732 Views 0 comment Print

IGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

Goods and Services Tax : Notification No. 06/2023-Integrated Tax (Rate) amends GST for GTA, allowing the continuation/exercise of RCM/FCM option. Effective...

July 26, 2023 2490 Views 0 comment Print

Continuation of RCM/FCM Option: Filing Annexure-VI for GST Compliance by GTA

Goods and Services Tax : Notification No. 06/2023-Central Tax (Rate) issued by the Ministry of Finance amends GST rates for services as recommended by the ...

July 26, 2023 4035 Views 1 comment Print


Latest Posts in Reverse Charge Mechanism

CBIC Clarification: ITC Time Limit on RCM Supplies From Unregistered Persons

June 30, 2024 60 Views 0 comment Print

Understand CBIC’s Circular No. 211/5/2024-GST clarifying the ITC time limit under section 16(4) of CGST Act for supplies under RCM from unregistered persons.

Circular Simplified: ITC availment Time Limit on Supplies from Unregistered Persons

June 29, 2024 1767 Views 0 comment Print

Understand CGST Act’s Section 16(4) time limits for claiming ITC on RCM supplies from unregistered persons, clarified in SEBI’s Circular No. 211/5/2024-GST.

Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons

June 26, 2024 834 Views 0 comment Print

Clarification on time limits for ITC on RCM supplies from unregistered persons under Section 16(4) of CGST Act. Read Circular 211/5/2024.

DCW Ltd. Not Liable for GST on Export Freight (FOB Basis) under RCM

June 1, 2024 555 Views 0 comment Print

Explore the implications of GST AAR Tamilnadu Order No. 04/ARA/2024 dated 28.03.2024 on the taxation of ocean and air export freight under notification 08/2017 integrated tax.

GST payable on Services received outside India by registered person: Rajasthan HC

May 17, 2024 2700 Views 0 comment Print

Rajasthan HC dismisses petition challenging GST demand on exhibition services. Detailed analysis of the legal arguments and court’s decision provided.

GST Liability under RCM on services consumed outside India

May 16, 2024 16614 Views 5 comments Print

Understand GST liability under Reverse Charge Mechanism (RCM) for services consumed outside India. Analysis based on recent Rajasthan High Court judgment in Savio Jewellery case.

RCM on Renting of Motor Vehicles and ITC

May 14, 2024 2979 Views 0 comment Print

Understand Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles and Input Tax Credit (ITC) implications. Learn about tax liabilities and exemptions.

RCM in GST: Basics, Analysis, & Impact

May 3, 2024 6027 Views 1 comment Print

Article explains Reverse Charge Mechanism (RCM) under GST law, its necessity, eligibility criteria, time and tax payment aspects, with comprehensive insights and examples.

Impact of GST Reverse Charge Mechanism: Analysis with Practical Examples

April 8, 2024 2568 Views 0 comment Print

Explore the influence of Reverse Charge Mechanism (RCM) on GST with practical examples. Learn how RCM works, its applicability, and its implications for businesses.

Choosing RCM or FCM on GST portal – GTA taxpayers

March 13, 2024 4392 Views 0 comment Print

Learn about taxation options available for Goods Transport Agencies (GTA’s) under GST regime – Forward Charge Mechanism (FCM) or Reverse Charge Mechanism (RCM).

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